CLA-2-83:RR:NC:N1:121 M80859

Mr. Joseph Stinson
LISS Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a vase from China

Dear Mr. Stinson:

In your letter, dated January 29, 2005, you requested a tariff classification ruling.

The sample you submitted is a steel vase (manufacturer item number H559988, LISS item number 944536). It has two handles at its top and is painted black with an image of an apple on the front. It measures 10 inches high. The diameter of the top is approximately 6 ½ inches, the diameter of the base is approximately 4 ½ inches. Your letter states that its intended use is to hold decorations, such as flowers.

The applicable subheading for the vase 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