CLA-2-83:RR:NC:N1:121 M80871
Ms. Traci Manuel
Virgo III Ltd.
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of jingle bells from China
Dear Ms. Manuel:
In your letter, dated March 3, 2006, you requested a tariff classification ruling.
The sample you submitted, which will be retained by this office, is a cluster of iron jingle bells. This item, identified on your hangtag as a “large grape pick,” is decorated with a red textile bow and has a gold textile string for hanging.
You state in your letter that the jingle bells are Christmas ornaments that will be tied onto boxes of Godiva chocolates. However, the jingle bell ornament, which resembles a cluster of grapes, is not a symbol of the holiday. In addition, Chapter 95, note 1(l) of the Harmonized Tariff Schedule of the United States (HTSUS) excludes bells of heading 8306. As such, bells are not classified as festive articles.
The applicable subheading for the base metal jingle bell cluster 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.
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