N123241 N1 Ruling Active

The tariff classification of a solar garden decoration from China

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

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise under consideration is described as a Solar Peacock Garden Decoration, item number INYL96009. It is a garden ornament made of 90 percent steel, 8 percent glass and 2 percent solar panel with LED light and AA battery. The article is a whimsical representation of a standing peacock that consists of a small metal head attached to a long metal neck, long metal legs and feet, three metal peacock tail feathers and a body with an LED light enclosed in glass. The solar light serves to enhance the decorative effect of the article. The product measures 23 inches by 13.5 inches by 6.3 inches overall.

CBP rationale

The applicable subheading for the garden decoration 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

N123241 September 24, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Kathleen Root Barthco, Division of OHL 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a solar garden decoration from China Dear Ms. Root: In your letter dated September 7, 2010, you requested a tariff classification ruling. The merchandise under consideration is described as a Solar Peacock Garden Decoration, item number INYL96009. It is a garden ornament made of 90 percent steel, 8 percent glass and 2 percent solar panel with LED light and AA battery. The article is a whimsical representation of a standing peacock that consists of a small metal head attached to a long metal neck, long metal legs and feet, three metal peacock tail feathers and a body with an LED light enclosed in glass. The solar light serves to enhance the decorative effect of the article. The product measures 23 inches by 13.5 inches by 6.3 inches overall. The applicable subheading for the garden decoration 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/. 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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