CBP Ruling N239383 — The tariff classification of a wreath hanger with bells from India

Tariff classification

Headings: 8302

Product description

The submitted sample will be retained by this office. The merchandise under consideration is described as a Metal Wreath Hanger with Jingle Bells, item number SC281. The 15.5 inch long hanger is made from a 1 inch wide strip of steel painted a deep red color that is bent into a hook at both the top and bottom. The top hook fits over a door while the bottom hook serves to hang a wreath. Three large silver jingle bells attached vertically to the front of hanger will ring whenever the door is opened or closed. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the Customs Cooperation Council on the scope of each heading. Although not binding on the contracting parties to the Harmonized System Convention or considered to be dispositive in the interpretation of the Harmonized System, the EN should be consulted on the proper scope of the Harmonized System. EN 83.06 (A) (f) indicates that this heading does not include articles incorporating bells. Accordingly, the wreath hanger with jingle bells is not classified in heading 8306, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the base metal wreath hanger with bells will be 8302.50.0000, (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

N239383 March 15, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Mathew Samuel Michaels 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a wreath hanger with bells from India Dear Mr. Samuel: In your letter dated March 5. 2013, you requested a tariff classification ruling. The submitted sample will be retained by this office. The merchandise under consideration is described as a Metal Wreath Hanger with Jingle Bells, item number SC281. The 15.5 inch long hanger is made from a 1 inch wide strip of steel painted a deep red color that is bent into a hook at both the top and bottom. The top hook fits over a door while the bottom hook serves to hang a wreath. Three large silver jingle bells attached vertically to the front of hanger will ring whenever the door is opened or closed. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the Customs Cooperation Council on the scope of each heading. Although not binding on the contracting parties to the Harmonized System Convention or considered to be dispositive in the interpretation of the Harmonized System, the EN should be consulted on the proper scope of the Harmonized System. EN 83.06 (A) (f) indicates that this heading does not include articles incorporating bells. Accordingly, the wreath hanger with jingle bells is not classified in heading 8306, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the base metal wreath hanger with bells will be 8302.50.0000, (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →