N301644 N3 Ruling Active

The tariff classification of a metal pumpkin centerpiece from China

Issued December 4, 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 as requested. The article under consideration has been identified as item # H211499, an Illuminated Metal Pumpkin Centerpiece with three glass tea light holders and three battery-operated tea lights. The shape of the pumpkin is created by nine wire strands. Each strand consists of two metal wires twisted together. Two metal leaves and a metal stem are attached on the top. The pumpkin is 12 inches tall and 14 inches wide.

CBP rationale

The applicable subheading for the Illuminated Metal Pumpkin Centerpiece 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

N301644 December 4, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Krisanne Fischer – LCB, CCS C/o Holli Schvom – mail code 232 QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a metal pumpkin centerpiece from China Dear Ms. Fischer: In your letter dated November 5, 2018, you requested a tariff classification ruling. The submitted sample was examined and will be returned as requested. The article under consideration has been identified as item # H211499, an Illuminated Metal Pumpkin Centerpiece with three glass tea light holders and three battery-operated tea lights. The shape of the pumpkin is created by nine wire strands. Each strand consists of two metal wires twisted together. Two metal leaves and a metal stem are attached on the top. The pumpkin is 12 inches tall and 14 inches wide. You state the glass for the three tea light holders is not pressed and toughened. The tea lights operate on 3 AAA batteries, which are not included. You state the article is 70% metal, 15% glass and 15% plastic. The applicable subheading for the Illuminated Metal Pumpkin Centerpiece 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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