R03852 R0 Ruling Active

The tariff classification of garden ornaments from China

Issued May 4, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is the “Frog Musician Garden Decoration,” item number W026FA00434, made of tin. It comes in three different styles, a frog playing a trumpet, a frog playing a cello, and a frog playing a flute.

CBP rationale

The applicable subheading for the base metal garden ornaments 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, and parts therefore, other.

Full text

NY R03852 May 4, 2006 CLA-2-83:RR:NC:N1:121 R03852 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of garden ornaments from China Dear Mr. Crago: In your letter dated May 2, 2006, you requested a tariff classification ruling. The merchandise is the “Frog Musician Garden Decoration,” item number W026FA00434, made of tin. It comes in three different styles, a frog playing a trumpet, a frog playing a cello, and a frog playing a flute. The applicable subheading for the base metal garden ornaments 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, and parts therefore, 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 http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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