The tariff classification of a bell from China

N057822 May 1, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. James C. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of a bell from China Dear Mr. Alberdi: In your letter received on April 17, 2009, you requested a tariff classification ruling on behalf of Hit Promotional Products. A sample of the product was submitted and will be returned to you per your request. The merchandise under consideration is a decorated cow bell made of base metal. It is painted black and displays the following logos: “T.G. Lee Dairy since 1925” on one side and “2008 Rays American League Champions” on the opposite side. The applicable subheading for the base metal bell will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division