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N242480 N2 Ruling Active

The tariff classification of decorative wire from China

Issued June 14, 2013 by U.S. Customs and Border Protection.

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N2 N242480 (June 14, 2013)

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample will be retained by this office. The merchandise under consideration, described as Wired Glitter Rope, comes in four colors: item 72722344641-4 is orange, item 72722344642-1 is black, item 72722344643-8 is purple and item 72722344644-5 is green. It consists of 15 feet of iron wire wrapped in paper that is covered with PVC glitter. You indicate that it is used for decorating the home on Halloween. You propose classification of the Wired Glitter Rope in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. Although the PVC is said to make up 40 percent of the article, the only plastic component is the decorative glitter that is glued onto the paper coated wire. The glitter serves no utilitarian function, but serves only as decoration for the wire. The wire imparts the shape, silhouette and flexibility to the article.

CBP rationale

The applicable subheading for the Wired Glitter Rope will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N242480 June 14, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Sara Roelofs Impact Innovations 223 SE 1st Ave. Clara City MN 56222 RE: The tariff classification of decorative wire from China Dear Ms. Roelofs: In your letter dated May 21, 2013, you requested a tariff classification ruling. The submitted sample will be retained by this office. The merchandise under consideration, described as Wired Glitter Rope, comes in four colors: item 72722344641-4 is orange, item 72722344642-1 is black, item 72722344643-8 is purple and item 72722344644-5 is green. It consists of 15 feet of iron wire wrapped in paper that is covered with PVC glitter. You indicate that it is used for decorating the home on Halloween. You propose classification of the Wired Glitter Rope in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. Although the PVC is said to make up 40 percent of the article, the only plastic component is the decorative glitter that is glued onto the paper coated wire. The glitter serves no utilitarian function, but serves only as decoration for the wire. The wire imparts the shape, silhouette and flexibility to the article. The applicable subheading for the Wired Glitter Rope will be 8306.29.0000, 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, Thomas J. Russo Director National Commodity Specialist Division

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