CLA-2-83:OT:RR:NC:N5:121
Regina Woody
Hobby Lobby Stores
7707 SW 44th Street Oklahoma City, OK 73179
RE: The tariff classification of an Iron Tree Collar from China
Dear Ms. Woody:
In your letter dated April 12, 2024, you requested a tariff classification ruling.
The merchandise under consideration is described as an Iron Tree Collar, SKU 5860739. The collar is made of galvanized iron and consists of three pieces that each measure 63.5 cm long by 29.845 cm high. The collar is assembled by attaching the three pieces together and is secured with screws. The collar is intended to fit around the stand of a Christmas tree to provide decorative appeal.
The applicable subheading for the Iron Tree Collar, SKU 5860739 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division