N244903 N2 Ruling Active

The tariff classification of a decorative article from China

Issued August 20, 2013 by U.S. Customs and Border Protection.

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 identified as the Garden Gate Multi-Use Holder, item number P91384. It is a decorative holder made of nickel-plated steel with a clear lacquer coating. Its base measures 3.25 inches in diameter and is encircled by a 1.93 inch tall border that features a decorative, cut-out design.

CBP rationale

The applicable subheading for the Garden Gate Multi-Use Holder, item number P91384, 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

N244903 August 20, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a decorative article from China Dear Ms. Robbins: In your letter dated July 24, 2013, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is identified as the Garden Gate Multi-Use Holder, item number P91384. It is a decorative holder made of nickel-plated steel with a clear lacquer coating. Its base measures 3.25 inches in diameter and is encircled by a 1.93 inch tall border that features a decorative, cut-out design. You state in your letter that the Garden Gate Multi-Use Holder is designed to hold a 3 inch pillar candle, a jar candle or a reed diffuser bottle (not included). It can be used in two positions: upright, with its base resting on a flat surface, or inverted, with its base raised to hold the candle/diffuser at an elevated height. The Garden Gate Multi-Use Holder will be imported packed in a polybag inside a cardboard gift box. The applicable subheading for the Garden Gate Multi-Use Holder, item number P91384, 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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