R00123 R0 Ruling Active

The tariff classification of a garden birdbath from China.

Issued February 24, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The tariff classification of a garden birdbath from China.

CBP rationale

The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.

Full text

NY R00123 February 24, 2004 CLA-2-83:RR:NC:N1:113 R00123 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a garden birdbath from China. Dear Ms. Bonadonna: In your letter dated February 12, 2004, you requested a ruling on tariff classification. The merchandise is a garden birdbath, SKU 13221251, UPC 444444789402. The birdbath is a decorative article of copper-plated iron. It measures 19 ¾ inches by 27 inches. It is intended to be used as an outdoor ornament. The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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