CLA-2-83:OT:RR:NC:N1:121
Mr. Joseph Stinson
Liss Global, Inc.
7746 Duncan Road
Philadelphia, PA 19111
RE: The tariff classification of a jingle bell garland from China
Dear Mr. Stinson:
In your letter dated January 21, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request.
The merchandise under consideration is a jingle bell garland, item number FCG100065B-54M. It comprises twenty one base metal jingle bells strung on a silver braided cord measuring 25mm long. Each jingle bell measures approximately one inch in diameter and has a decorative plastic cap at its top that serves to secure the bell to the cord. You indicate in your letter that this product is intended to be used as a Christmas tree decoration.
You have proposed classification of this product under tariff subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articles…articles for Christmas festivities…Christmas ornaments…other. We disagree with your proposal, however, because articles made primarily of bells are excluded from classification in Chapter 95 per note 1(l) to Chapter 95, which excludes “Bells, gongs or the like of heading 8306.”
The applicable subheading for the jingle bell garland will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem.
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