CLA-2-83:RR:NC:N1:113 E86535

Mr. Harold W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Ft. Worth Airport, TX 75261

RE: The tariff classification of bells from China

Dear Mr. Stewart:

In your letter dated August 24, 1999, on behalf of Rhythm Band Instruments, you requested a tariff classification ruling.

The sample you provided is described as Cluster Bells, #RB838AP. The item consists of three jingle bells connected to a plastic strap.

The applicable subheading for the bells will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, non-electric, of base metal . The rate of duty will be 5.8 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division