CBP Ruling N240917 — The tariff classification of wind chime plaques from China

Tariff classification

Headings: 8306

Product description

The submitted samples will be retained by this office. The merchandise under consideration, identified as a Halloween Wind Chime Plaque, item number 9025799, comes in two styles. Both styles consist of a plaque made of base metal and glass suspended from a curled wire handle for hanging. Three base metal chains, each holding one or two wire-wrapped glass balls along its length, hang down from the bottom of the plaque. A 2 inch high by 1-1/2 inch diameter metal bell hangs from the end of each chain. Each plaque has the words “Happy Halloween” embossed on it and is decorated with two small metal bats. One plaque is black and features an owl; the other is orange and features a ghost. Although the subject articles have a “Happy Halloween” motif, they appear to function as chimes. Bells, gongs or the like of heading 8306, Harmonized Tariff Schedule of the United States (HTSUS), are excluded from classification as festive in Chapter 95 per Note 1(l) to Chapter 95.

CBP rationale

one or two wire-wrapped glass balls along its length, hang down from the bottom of the plaque. A 2 inch high by 1-1/2 inch diameter metal bell hangs from the end of each chain. Each plaque has the words “Happy Halloween” embossed on it and is decorated with two small metal bats. One plaque is black and features an owl; the other is orange and features a ghost. Although the subject articles have a “Happy Halloween” motif, they appear to function as chimes. Bells, gongs or the like of heading 8306, Harmonized Tariff Schedule of the United States (HTSUS), are excluded from classification as festive in Chapter 95 per Note 1(l) to Chapter 95. The applicable subheading for the Halloween Wind Chime Plaques will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal. 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/.

Full text

N240917 May 3, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. box 3165 Harrisburg, PA 17105 RE: The tariff classification of wind chime plaques from China Dear Ms. Aldinger: In your letter dated April 10, 2013 you requested a tariff classification ruling. The submitted samples will be retained by this office. The merchandise under consideration, identified as a Halloween Wind Chime Plaque, item number 9025799, comes in two styles. Both styles consist of a plaque made of base metal and glass suspended from a curled wire handle for hanging. Three base metal chains, each holding one or two wire-wrapped glass balls along its length, hang down from the bottom of the plaque. A 2 inch high by 1-1/2 inch diameter metal bell hangs from the end of each chain. Each plaque has the words “Happy Halloween” embossed on it and is decorated with two small metal bats. One plaque is black and features an owl; the other is orange and features a ghost. Although the subject articles have a “Happy Halloween” motif, they appear to function as chimes. Bells, gongs or the like of heading 8306, Harmonized Tariff Schedule of the United States (HTSUS), are excluded from classification as festive in Chapter 95 per Note 1(l) to Chapter 95. The applicable subheading for the Halloween Wind Chime Plaques will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal. 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, Thomas J. Russo Director National Commodity Specialist Division

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