CLA-2-83:OT:RR:NC:N1:121
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
Williston, Vermont 05495
RE: The tariff classification of a decorative garden stake from China
Dear Ms. Pendris:
In your letter dated September 16, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request.
The merchandise under consideration is called a Butterfly Garden Stake, item number 69606. It is a decorative article consisting of a butterfly made of curled strips of iron resting atop a 19-1/4 inch long iron stake. The butterfly measures 7-1/2 inches long by 8-1/2 inches wide by ½ inch thick. You indicate that it serves to decorate a garden or a potted plant.
The applicable subheading for the decorative iron garden stake 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 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