CBP Ruling N243406 — The tariff classification of bells from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 3(b)

Product description

The submitted sample will be returned per your request. The merchandise under consideration, item number 340294, is described as Bell Charms. Each Bell Charm comprises two small bells made of base metal held together with a split ring. A narrow textile ribbon measuring approximately 11 inches long is knotted through the split ring. The Bell Charms are imported and sold in a clear plastic clamshell package. Each clamshell holds twelve Bell Charms. Each bell includes a loose metal tongue, known as a clapper. When the bell is shaken, the clapper hits against the body of the bell to create a soft ringing sound. You propose classification of the Bell Charms in subheading 8306.29.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of base metal. This office disagrees with your proposal. The instant Bell Charms are composite goods composed of metal bells and textile ribbon. By application of GRI 3(b), the essential character of the Bell Charms is determined to be imparted by the bells. Bells made of base metal are specifically provided for in the HTSUS.

CBP rationale

The applicable subheading for the Bell Charms will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal.

Full text

N243406 July 10, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. Donovan M. Folkes Amscan Inc. 80 Grasslands Road Elmsford, NY10523 RE: The tariff classification of bells from China Dear Mr. Folkes: In your letter dated June 19, 2013, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration, item number 340294, is described as Bell Charms. Each Bell Charm comprises two small bells made of base metal held together with a split ring. A narrow textile ribbon measuring approximately 11 inches long is knotted through the split ring. The Bell Charms are imported and sold in a clear plastic clamshell package. Each clamshell holds twelve Bell Charms. Each bell includes a loose metal tongue, known as a clapper. When the bell is shaken, the clapper hits against the body of the bell to create a soft ringing sound. You propose classification of the Bell Charms in subheading 8306.29.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of base metal. This office disagrees with your proposal. The instant Bell Charms are composite goods composed of metal bells and textile ribbon. By application of GRI 3(b), the essential character of the Bell Charms is determined to be imparted by the bells. Bells made of base metal are specifically provided for in the HTSUS. The applicable subheading for the Bell Charms 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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