CBP Ruling N332410 — The tariff classification of a metal tabletop decoration from China

Tariff classification

Headings: 8306

Product description

The merchandise under consideration is described as Love Marquee Light Up Tabletop Décor, product number 301-23S1062SE, and is available in two styles. Style A consists of a metal frame in the shape of three characters: the letter I, a heart shape, and then the letter U; and style B consists of a metal frame in the shape of the word “Love” with the letter “o” in the shape of a heart. Both styles include a thin backing made of medium density fiberboard (MDF) and 9 light-emitting diodes (LEDs). They each measure approximately 11.61 inches by 1.37 inches by 4.13 inches and are operated with 2 AAA batteries which are not included. The LED light merely enhances the article’s decorative appeal and is not a substantial source of lighting.

CBP rationale

The applicable subheading for the Love Marquee Light Up Tabletop Décor, product number 301-23S1062SE, styles A and B, will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…statuettes and other ornaments, of base metal…and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.

Full text

N332410 May 4, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Stella Yang Eagle Resources Trading LTD. 15F, Yinlong Building, NO. 258 Dongdu RoadXiamenChina RE: The tariff classification of a metal tabletop decoration from China Dear Ms. Yang: In your letter dated April 21, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as Love Marquee Light Up Tabletop Décor, product number 301-23S1062SE, and is available in two styles. Style A consists of a metal frame in the shape of three characters: the letter I, a heart shape, and then the letter U; and style B consists of a metal frame in the shape of the word “Love” with the letter “o” in the shape of a heart. Both styles include a thin backing made of medium density fiberboard (MDF) and 9 light-emitting diodes (LEDs). They each measure approximately 11.61 inches by 1.37 inches by 4.13 inches and are operated with 2 AAA batteries which are not included. The LED light merely enhances the article’s decorative appeal and is not a substantial source of lighting. You state these decorations are meant for indoor use. The applicable subheading for the Love Marquee Light Up Tabletop Décor, product number 301-23S1062SE, styles A and B, will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…statuettes and other ornaments, of base metal…and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” The general 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 and Border Protection 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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