CLA-2-83:OT:RR:NC:N1:121
Ms. Tammie Oliver
Kohl’s Department Stores Corporate Offices
N56 W 17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of iron decorative articles from China
Dear Ms. Oliver:
In your letter dated March 13, 2009, you requested a tariff classification ruling. A sample of each article was submitted and will be returned per your request.
The merchandise under consideration is two styles of decorative Christmas items.
Style TNX-29369 is made of iron sheet and formed in the shape of a wrapped Christmas gift. It measures 7 inches wide by 6 inches deep by 9-1/2 inches high and has a door on one side and a center receptacle inside to accommodate the insertion of a tea light candle. The top features holly leaves and a curly ribbon made of iron and two red berries made of Styrofoam. It is painted red, white and green and is decorated with sparkles.
Style FCQ090068B-R is made of iron sheet and formed in the shape of a round Christmas ornament with cutouts of stars scattered along its surface. It measures approximately 7 inches in diameter and has a door on one side and a center receptacle to accommodate the insertion of a tea light candle. The top features a curly ribbon made of iron and two jingle bells. It is painted silver and covered with sparkles.
Although these articles are sold and marketed for the Christmas holiday they are not classified as festive articles per Headquarters Ruling Letter H017693, dated December 12, 2007, and Note 1(v) to Chapter 95, which excludes articles that have either a primary or secondary utilitarian function. In addition, the presence of a candle only enhances the decorative nature of the item. They are excluded from classification as lamps by application of Note 1(l) to Chapter 94.
The applicable subheading for the iron decorative articles will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, of base metal…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 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