N297237 N2 Ruling Active

The tariff classification of a metal hanging decorative item from China

Issued June 14, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample was examined and will be returned per your request. The product under consideration (Item # M59098) is described as a “Solar Hanging Flower Sphere.” It consists of purple painted metal flower petals attached to a sphere-shaped metal frame. At the center of each flower petal is a small LED light. The LED lights are strung together by a micro fiber wire that connects the lights to a plastic solar battery power unit at the top of the sphere. Attached to the top of the item are three metal chains that are connected to a single metal hook to hang the sphere. The flower sphere is approximately 8 inches in diameter. It is made of 90% metal and 10% other materials (solar panel, plastic, LED lights, and battery). After reviewing the sample, we have determined that the LEDs incorporated into the Solar Hanging Flower Sphere are merely designed to enhance the decorative effect of the flowers; any lighting they provide is only incidental to the use of the Hanging Flower Sphere as a decorative article. Note 1(l) to chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), in pertinent part, states, that this chapter does not cover “Decorations (other than electric garlands) such as Chinese lanterns (heading 9505).” As this is a decorative article, classification under 9405, HTSUS, is excluded.

CBP rationale

The applicable subheading for the Solar Hanging Flower Sphere 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, Other.

Full text

N297237 June 14, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Krisanne Fischer – LCB, CCS c/o Bernadette Placido – Mail Code 232 Customs Compliance QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a metal hanging decorative item from China Dear Ms. Fischer: In your letter dated May 15, 2018, you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request. The product under consideration (Item # M59098) is described as a “Solar Hanging Flower Sphere.” It consists of purple painted metal flower petals attached to a sphere-shaped metal frame. At the center of each flower petal is a small LED light. The LED lights are strung together by a micro fiber wire that connects the lights to a plastic solar battery power unit at the top of the sphere. Attached to the top of the item are three metal chains that are connected to a single metal hook to hang the sphere. The flower sphere is approximately 8 inches in diameter. It is made of 90% metal and 10% other materials (solar panel, plastic, LED lights, and battery). After reviewing the sample, we have determined that the LEDs incorporated into the Solar Hanging Flower Sphere are merely designed to enhance the decorative effect of the flowers; any lighting they provide is only incidental to the use of the Hanging Flower Sphere as a decorative article. Note 1(l) to chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), in pertinent part, states, that this chapter does not cover “Decorations (other than electric garlands) such as Chinese lanterns (heading 9505).” As this is a decorative article, classification under 9405, HTSUS, is excluded. The applicable subheading for the Solar Hanging Flower Sphere 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, 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 https://hts.usitc.gov/current. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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