CLA-2-83:OT:RR:NC:N1:121
Ms. Jeanette Arciero
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a garden decoration from China
Dear Ms. Arciero:
In your letter dated November 19, 2012, you requested a tariff classification ruling. The submitted sample will be returned per your request.
The merchandise under consideration is described as a Garden Pinwheel, item number 909554. It is a decorative 8-spoke pinwheel made of steel with a brass finish. It comes in two styles: Flower Pinwheel and Butterfly Pinwheel. The Flower Pinwheel features a petal on each spoke, the Butterfly Pinwheel features a butterfly on each spoke. The product measures approximately 37 inches tall overall with a 32-inch long stake and a 10-inch diameter wheel. It is a garden decoration designed to stake into the ground and turn and spin with the wind.
The applicable subheading for the steel garden pinwheel 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,
Thomas J. Russo
Director
National Commodity Specialist Division