CLA-2-83:OT:RR:NC:N1:121

Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a wind chime from China

Dear Ms. Ramsey:

In your letter dated October 17, 2007, you requested a tariff classification ruling. A sample was submitted which will be retained by this office.

The merchandise under consideration is described as a “Butterfly Wind Chime,” SKU# 59080. Its upper portion features a butterfly made of stainless steel and epoxy. The lower portion includes four aluminum pipe chimes and two plastic ball strikers that hang from a 1-1/4 inch diameter, plastic ring. It measures approximately 14-1/2 inches long when suspended.

The applicable subheading for the wind chime 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