CLA-2-83:OT:RR:NC:N1:121
Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302
RE: The tariff classification of garden stakes from China
Dear Ms. Liu:
In your letter dated September 5, 2012, you requested a tariff classification ruling. The submitted samples will be returned to you.
The merchandise under consideration, identified as item number A026FA01646, is three styles of garden stakes made of iron and glass.
Style H (A26F1406) is made of 90 percent iron and 10 percent acrylic. This flower garden stake, measuring approximately 40 inches in height, is an artificial flower assembled from plastic and metal parts that are bound, glued or otherwise fitted into one another and are not obtained in one piece.
At GRI 1, the artificial flower decorative garden stake is classified in heading 6702, HTSUS. Heading 6702, HTSUS, provides for both the metal and plastic components of the garden flower.
The applicable subheading for Style H (A26F1406) will be 6702.90.6500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other, other. The rate of duty will be 17 % ad valorem.
Style D (A26F0738), described as a SunFace Stake, is made of 85 percent iron and 15 percent glass by weight and measures 36 inches in height. It features a two-dimensional sun face made of iron with a cutout eye, nose and mouth. A crescent-shaped section of the face, made of silver mosaic glass, resembles the moon. The face is surrounded by a variety of iron sun rays and two clear glass spheres.
Style F (A26H1404), described as a Mosaic Stake, is made of 60 percent iron and 40 percent glass by weight and measures 36 inches in height. It features a two-dimensional profile of a bird made of curled iron strips and a green mosaic glass wing.
The base metal component of styles D (A26F0738) and F (A26H1404) predominates by weight, surface area, and value. The ornamental appeal is provided by both the base metal and glass components.
The applicable subheading for style D (A26F0738) and style F (A26H1404) will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division