The tariff classification of a metal decorative item from China
Issued August 8, 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 # H216508) is described as a “Set of (2) 12-inch Illuminated Stars.” Each item in the set is an identical five-pointed star made of black-colored metal wire. The wire forms a double-sided rigid open frame that measures 12 inches from point to point and 2 inches deep. Thirty white LED lights are attached to gold-colored wire that is wrapped around the star multiple times, forming a web-like appearance. The lights are connected to a battery pack. Each star is made of 80 percent metal and 20 percent plastic and can be used for indoor and outdoor use. After reviewing the sample, we have determined that the LEDs incorporated into the 12-inch Illuminated Stars are merely designed to enhance the decorative effect of the stars; any lighting they provide is only incidental to the use of the 12-inch Illuminated Stars 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 Set of (2) 12-inch Illuminated Stars, Item # H216508, 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
N299374 August 8, 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 decorative item from China Dear Ms. Fischer: In your letter dated July 23, 2018, you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request. The product under consideration (Item # H216508) is described as a “Set of (2) 12-inch Illuminated Stars.” Each item in the set is an identical five-pointed star made of black-colored metal wire. The wire forms a double-sided rigid open frame that measures 12 inches from point to point and 2 inches deep. Thirty white LED lights are attached to gold-colored wire that is wrapped around the star multiple times, forming a web-like appearance. The lights are connected to a battery pack. Each star is made of 80 percent metal and 20 percent plastic and can be used for indoor and outdoor use. After reviewing the sample, we have determined that the LEDs incorporated into the 12-inch Illuminated Stars are merely designed to enhance the decorative effect of the stars; any lighting they provide is only incidental to the use of the 12-inch Illuminated Stars 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 Set of (2) 12-inch Illuminated Stars, Item # H216508, 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 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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