CLA-2-83:OT:RR:NC:N1:121
Ms. Kimberly Jones
Harry F Long Inc
608 Lambert Pointe
Hazelwood, MO 63042
RE: The tariff classification of bells and ornaments from China
Dear Ms. Jones:
In your letter dated January 29, 2008, on behalf of Decorator and Craft, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
The merchandise under consideration is base metal articles described as “Metal and Bronze Bell Ornaments.” Your letter indicates that they are used to decorate showroom Christmas trees and will be sold during the Christmas holidays as Christmas ornaments. You have submitted relevant pages from your catalog entitled “D&CC Holidays, Accessories For Holiday and Everyday, 2008.”
Style 88-5753 is called a “Peacock Blue/Green Bell Ornament.” It is shaped like a snowflake with a jingle bell at its center and includes a string for hanging. It measures 5 inches in diameter.
Style 88-5754 is called a “Bronze Snowflake Ornament.” It measures 4 inches in diameter, is shaped like a snowflake, and includes a string for hanging. This style does not incorporate a bell.
Style 88-5755 is called a “Dark Bronze Cross Bell Ornament” and style 88-5756 is called a “Rusty Cross Bell Ornament.” Each is shaped like a cross with a jingle bell at its center and includes a string for hanging. It measures 5.25 inches long by 4.75 inches wide.
Style 88-4975 is called a “Rusty Jingle Bell Star Ornament” and style 88-4976 is called a “Rusty Jingle Bell Snowflake Ornament.” Both styles measure 5 inches in diameter. Each is made entirely of small jingle bells formed into the shape of a snowflake or star and includes a string for hanging.
Your letter states that these articles are sold as Christmas decorations in the Christmas catalog. You suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. You support your position by noting that in NY Ruling N008215, CBP classified bell ornaments as festive articles in heading 9505. This office, however, disagrees with your assertion. The “Angel Bell Santa” and “Angel Bell Snowman” ornaments classified as festive articles in NY Ruling N008215 are dissimilar to the “Metal and Bronze Ornaments” in this ruling. Although referred to as “bell” ornaments, the “Angel Bell Santa” and “Angel Bell Snowman” ornaments were complete figures that were advertised, marketed and sold exclusively as ornaments for hanging on a Christmas tree. Their “bell” component was miniscule and completely irrelevant to their design and use as a Christmas tree ornament. The “Metal and Bronze Ornaments” in this ruling do not have festive motifs and are not limited to exclusive use at Christmas. The importer’s catalog indicates on its front page that these are “accessories for holiday and everyday.” In addition, these ornaments are either made entirely of bells or the bells are a major component of their design and use. Chapter Note 95, Note 1(l) specifically excludes bells of heading 8306 from classification as festive in Chapter 95.
The applicable subheading for style 88-5753 “Peacock Blue/Green Bell Ornament,” style 88-5755 “Dark Bronze Cross Bell Ornament,” style 88-5756 “Rusty Cross Bell Ornament,” style 88-4975 “Rusty Jingle Bell Star Ornament” and style 88-4976 “Rusty Jingle Bell Snowflake Ornament” will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
The applicable subheading for style 88-5754 “Bronze Snowflake Ornament” will be 8306.29.0000, HTSUS, which provides for 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