N301008 N3 Ruling Active

The tariff classification of a metal decorative item from China

Issued October 30, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

You submitted photographs for item # 9399-16002, described as a “Halloween Wall Décor Dragon Silhouette in Moon” which consist of two styles. Style number 9304-25058 depicts a dragon with its wings extended in flight and measures 12.9 inches long, by 25.6 inches in height, by 1.8 inches wide. Style number 9304-25093 depicts a dragon in a perching stance and measures 19.3 inches long, by 25.6 inches in height, by 1.8 inches wide. The dragon wall decor is made of 90 percent metal, 5 percent plastic, and 5 percent electronic components. Attached to the back of both styles is a string of battery operated green LED lights. The dragon is meant to hang on a wall while the green LED lights create a backlit silhouette of the dragon. Despite the use of the word “Halloween” in the item’s description, a dragon is not recognized as a relatable festive motif. The use of item # 9399-16002 is not limited to a specific festive occasion.

CBP rationale

The applicable subheading for item # 9399-16002, “Halloween Wall Décor Dragon Silhouette in Moon” will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof, Other.

Full text

N301008 October 30, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a metal decorative item from China Dear Ms. Shu: In your letter dated October 6, 2018 you requested a tariff classification ruling. You submitted photographs for item # 9399-16002, described as a “Halloween Wall Décor Dragon Silhouette in Moon” which consist of two styles. Style number 9304-25058 depicts a dragon with its wings extended in flight and measures 12.9 inches long, by 25.6 inches in height, by 1.8 inches wide. Style number 9304-25093 depicts a dragon in a perching stance and measures 19.3 inches long, by 25.6 inches in height, by 1.8 inches wide. The dragon wall decor is made of 90 percent metal, 5 percent plastic, and 5 percent electronic components. Attached to the back of both styles is a string of battery operated green LED lights. The dragon is meant to hang on a wall while the green LED lights create a backlit silhouette of the dragon. Despite the use of the word “Halloween” in the item’s description, a dragon is not recognized as a relatable festive motif. The use of item # 9399-16002 is not limited to a specific festive occasion. The applicable subheading for item # 9399-16002, “Halloween Wall Décor Dragon Silhouette in Moon” will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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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