CLA-2-83:S:N:N3:113 810536 RAM

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of bells from Taiwan

Dear Ms. Aldinger:

In your letter dated May 9, 1995, you requested a tariff classification ruling.

The merchandise is Decorative Bells, item number 94918. It consists of five brass-plated steel sleigh or jingle type bells. The bells are approximately 1 inch in diameter.

The applicable subheading for the bells 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 rate of duty will be 5.8 percent ad valorem.

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