CLA-2-83:S:N:N3:113 807769 JTS
4503.10.6000
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of decorative and household
articles from China, Taiwan, Hong Kong, and Spain
Dear Mr. LeClair:
In your letter dated March 3, 1995, on behalf of Sweet
Antiques Gallery, you requested a tariff classification ruling.
The merchandise consists of five assorted decorative and
household items. Item number 3723 is a 36-inch high, wrought iron
stake designed to hold a round glass or pot. Item number 3702 is
a 5-inch high, wrought iron stand with 3 legs. It is designed to
hold a tapered round glass vigil light or pot. Item number 8211
is a heart-shaped, wrought iron bell ringer with a tongue that is
used to strike the ringer. A leather strip attached to the
ringer allows it to be hung by a nail or a hook. Items 3723,
3702, and 8211 are all made in China. The fourth item is not
identified by a product number. It is a cork bottle stopper with
a decorative resin tomato on top. The stopper will be made in
China, Hong Kong, or Taiwan. Item number 4206 is a heart-shaped,
molded glass bottle with a cork stopper. The bottle is made in
Spain and valued at $2.50.
The applicable subheading for the stake and stand will be
8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments, and
parts thereof, of base metal, other. The rate of duty will be 4
percent ad valorem.
The applicable subheading for the bell ringer will be
8306.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for bells, gongs and the like, and parts
thereof, of base metal. The rate of duty will be 5.8 percent ad
valorem.
The applicable subheading for the bottle will be
7013.99.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for glassware of a kind used for...toilet,
office, indoor decoration or similar purposes...other glassware,
other, other, valued over thirty cents but not over three dollars
each. The rate of duty will be 30 percent ad valorem.
The applicable subheading for the stopper will be
4503.10.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other corks and stoppers of natural
cork. The rate of duty will be 17.6 cents per kilogram.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport