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N150635 N1 Ruling Active

The tariff classification of a decorative stake from China

Issued March 11, 2011 by U.S. Customs and Border Protection.

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N1 N150635 (March 11, 2011)

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample will be returned per your request. The merchandise under consideration is described as a Dragon Fly Stake, item number 69605. It is made entirely of iron with a black spray finish and consists of a 7-1/2 inch long by 7-1/4 inch wide dragonfly atop a 19-1/4 inch long iron stake. The dragonfly is made from 1/3 inch wide, curled, iron strips; it also includes a tubular, threaded aperture that screws onto the top of the stake. The stake consists of two narrow rods that screw together. The Dragon Fly Stake measures approximately 24 inches in height when assembled and is marketed and advertised as a decorative accessory for a potted plant or the garden.

CBP rationale

The applicable subheading for the base metal decorative stake 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

N150635 March 11, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a decorative stake from China Dear Ms. Pendris: In your letter dated February 24, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as a Dragon Fly Stake, item number 69605. It is made entirely of iron with a black spray finish and consists of a 7-1/2 inch long by 7-1/4 inch wide dragonfly atop a 19-1/4 inch long iron stake. The dragonfly is made from 1/3 inch wide, curled, iron strips; it also includes a tubular, threaded aperture that screws onto the top of the stake. The stake consists of two narrow rods that screw together. The Dragon Fly Stake measures approximately 24 inches in height when assembled and is marketed and advertised as a decorative accessory for a potted plant or the garden. The applicable subheading for the base metal decorative stake 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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