CLA-2-83:RR:NC:N1:121 L82383
Ms. Traci Manuel
Virgo III
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of jingle bells from China
Dear Ms. Manuel:
In your letter dated February 4, 2005 you requested a tariff classification ruling.
The sample you submitted is a pair of red metal jingle bells, item number 48083, held together by a thin silver cord. It will be tied onto candy boxes as a decoration.
You state in your letter that the jingle bells are Christmas ornaments. However, Chapter 95 note 1(l) of the Harmonized Tariff Schedule of the United States (HTS) excludes bells of heading 8306. As such, bells are not classified as festive articles.
The applicable subheading for the jingle 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 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