CLA-2-83:RR:NC:N1:113 H82064
Ms. Rita Pitts
Dillard's Inc.
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of bells from China.
Dear Ms. Pitts:
In your letter dated May 2, 2001, you requested a ruling on tariff classification.
The samples you provided are festive bells. Style 127T2594TN is an 8 ½-inch stack of jingle bells, apparently representing a tree. Style 127T2599TN is a reindeer formed from jingle bells with a gold-ribbon bow tie.
The applicable subheading for Style 127T2594TN 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. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for Style 127T2599TN will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The general rate of duty will be free .
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division