N126027 N1 Ruling Active

The tariff classification of a decorative metal charm from China

Issued October 12, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.21.0000

Headings: 8306

Product description

The merchandise under consideration is described as the Godiva Summer Charm Pick, which will be used as a decorative feature on boxes of Godiva chocolates. It includes a nickel-plated iron charm with 24K gold plating that measures 3.3 cm square and 0.2 cm thick and depicts the Godiva Chocolatier logo; a nickel-plated iron disc with 24K gold plating that measures 1.7 cm in diameter and 0.1 cm thick and depicts the letter “G;” a black polyester looped string measuring 6.1 cm in length and several jump rings that hold these components together. The Summer Charm Pick weighs 0.7 ounces overall.

CBP rationale

The applicable subheading for the base metal ornament will be 8306.21.0000, 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, plated with precious metal, and parts thereof.

Full text

N126027 October 12, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.21.0000 Mr. Zuber Ahmed Supremia International Inc. 103 Morgan Lane, Suite 100 Plainsboro, NJ 08536 RE: The tariff classification of a decorative metal charm from China Dear Mr. Ahmed: In your letter dated September 30, 2010, you requested a tariff classification ruling. The sample you submitted will be retained by this office. The merchandise under consideration is described as the Godiva Summer Charm Pick, which will be used as a decorative feature on boxes of Godiva chocolates. It includes a nickel-plated iron charm with 24K gold plating that measures 3.3 cm square and 0.2 cm thick and depicts the Godiva Chocolatier logo; a nickel-plated iron disc with 24K gold plating that measures 1.7 cm in diameter and 0.1 cm thick and depicts the letter “G;” a black polyester looped string measuring 6.1 cm in length and several jump rings that hold these components together. The Summer Charm Pick weighs 0.7 ounces overall. The applicable subheading for the base metal ornament will be 8306.21.0000, 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, plated with precious metal, and parts thereof. The rate of duty will be 4.5 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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