N326077 N3 Ruling Active

The tariff classification of a metal decorative item from China

Issued May 31, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise under consideration is described as Metal Leaf Tealight Holder Décor, item number 11043982. The tealight holder is made of iron and is in the shape of an upright leaf with various openings representing the veins of the leaf. It measures 1.85 inches in diameter, 3 inches wide, and 6 inches high. Soldered to the back of the leaf is a tealight holder measuring 1.55 inches in diameter meant to hold either a wax tealight candle or battery operated tealight candle. The metal leaf tealight holder is meant to be use as a tabletop decoration.

CBP rationale

The applicable subheading for the metal leaf tealight holder décor, item number 11043982 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.

Full text

N326077 May 31, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ted Conlon SVP Operations Fourstar Group USA, Inc. 189 Main St. Suite 31 Milford, MA 01757 RE: The tariff classification of a metal decorative item from China Dear Mr. Conlon: In your letter dated May 13, 2022, you requested a tariff classification ruling. The merchandise under consideration is described as Metal Leaf Tealight Holder Décor, item number 11043982. The tealight holder is made of iron and is in the shape of an upright leaf with various openings representing the veins of the leaf. It measures 1.85 inches in diameter, 3 inches wide, and 6 inches high. Soldered to the back of the leaf is a tealight holder measuring 1.55 inches in diameter meant to hold either a wax tealight candle or battery operated tealight candle. The metal leaf tealight holder is meant to be use as a tabletop decoration. The applicable subheading for the metal leaf tealight holder décor, item number 11043982 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 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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