CLA-2-83:RR:NC:N1:121 L85196
Ms. Shirley C. Schmidt
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Suite 1600
Fort Worth, TX 76161
RE: The tariff classification of a wind chime lantern from China
Dear Ms. Schmidt:
In your letter dated May 24, 2005, you requested a tariff classification ruling.
The sample you submitted is a beaded wind chime with candle holder (sku no. 2084730). The frame and the chime components are made of base metal. The hanging beads are made of plastic and the tea light holder is made of glass. The value breakdown for this item is $3.00 metal, $0.95 plastic and $0.33 glass. The weight breakdown is 70% metal, 23% plastic and 7% glass.
The wind chime/candle holder is a composite good. Its essential character is imparted by its base metal components as per GRI 3(b).
The applicable subheading for the wind chime lantern will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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.
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