N084417 N0 Ruling Active

The tariff classification of a garden stake from India

Issued December 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The first item (SKU# 2432244) is a garden stake made of an iron rod measuring approximately 39-1/2 inches long. It features a decorative portion at the top consisting of an iron bird figurine perched upon an iron cone-shaped finial that mounts on a glass cone with an iron base. The glass portion is hollow and made from colored glass that has been painted on the inside with silver paint. When the iron rod and decorative top are assembled the garden stake measures 48 inches tall.

CBP rationale

The applicable subheading for the garden stake (SKU# 2432244) will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N084417 December 1, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Kim A. Harper Pier 1 Imports 100 Pier 1 Place, 9th Floor Fort Worth, Texas 76102 RE: The tariff classification of a garden stake from India Dear Ms. Harper: In your letter dated November 12, 2009, you requested a tariff classification ruling. The samples you submitted are being returned per your request. The first item (SKU# 2432244) is a garden stake made of an iron rod measuring approximately 39-1/2 inches long. It features a decorative portion at the top consisting of an iron bird figurine perched upon an iron cone-shaped finial that mounts on a glass cone with an iron base. The glass portion is hollow and made from colored glass that has been painted on the inside with silver paint. When the iron rod and decorative top are assembled the garden stake measures 48 inches tall. The applicable subheading for the garden stake (SKU# 2432244) will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. 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/. Your inquiry does not provide enough information for us to give a classification ruling on the decorative glass article with metal fleur-de-lis (SKU# 2432257). Please indicate the precise manner in which the glass component of this item was manufactured and colored. Indicate whether the glass was colored prior to solidification, simply painted on the surface or colored in another manner. If it was colored prior to solidification, identify the precise chemical or mineral name of the source of color (e.g., pigment or dye) inserted into the glass before solidification. If colored prior to solidification, indicate whether the glass contains bubbles, seeds or stones. In addition, please indicate whether it contains any fining agents designed to stifle the formation of bubbles, seeds or stones. If so, identify the precise chemical or mineral names of these fining agents. When this information is available, you may wish to consider resubmission of your request. If you resubmit the request, please resubmit the sample plus a copy of your original letter, as well as the additional information requested in this notice. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →