N122978 N1 Ruling Active

The tariff classification of a bell door hanger from China

Issued September 24, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

The submitted samples will be returned as you requested. The merchandise under consideration is described as a St. Patrick’s Day Door Hanger, item number PMD0019. It comes in two styles and is designed to hang from a door knob. Both styles include six metal jingle bells (three green/three white), each measuring 1-1/4 inches in diameter. The bells are attached to varying lengths of green ribbon, which hang from a metal door hanger wrapped in green cordage. A textile bow printed with shamrocks and decorated with three small green jingle bells adorns the front. The main distinction between the two styles is the shape of the cord-covered metal door hanger; one is ring-shaped, the other is shaped like a shamrock. The shamrock bell door hanger measures 13 inches high by 4-1/2 inches wide overall. The ring-shaped bell door hanger measures 12 inches high by 3-5/8 inches wide overall.

CBP rationale

The applicable subheading for the jingle bell hanger 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.

Full text

N122978 September 24, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Kathleen Root Barthco, Division of OHL 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a bell door hanger from China Dear Ms. Root: In your letter dated September 7, 2010, you requested a tariff classification ruling on behalf of Big Lots Stores Inc. The submitted samples will be returned as you requested. The merchandise under consideration is described as a St. Patrick’s Day Door Hanger, item number PMD0019. It comes in two styles and is designed to hang from a door knob. Both styles include six metal jingle bells (three green/three white), each measuring 1-1/4 inches in diameter. The bells are attached to varying lengths of green ribbon, which hang from a metal door hanger wrapped in green cordage. A textile bow printed with shamrocks and decorated with three small green jingle bells adorns the front. The main distinction between the two styles is the shape of the cord-covered metal door hanger; one is ring-shaped, the other is shaped like a shamrock. The shamrock bell door hanger measures 13 inches high by 4-1/2 inches wide overall. The ring-shaped bell door hanger measures 12 inches high by 3-5/8 inches wide overall. The applicable subheading for the jingle bell hanger 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

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