CLA-2-83:OT:RR:NC:N4:424
Ms. Elizabeth Kessens
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of jingle bells from China
Dear Ms. Kessens:
In your letter submitted March 10, 2016, you requested a tariff classification ruling.
Photographs and a description of the “Mini Bell Decoration,” SKU 1-749-5401, were submitted with your inquiry. The item consists of two jingle bells, one of which is glued to opposite ends of a short ball-chain. The item also contains a small textile ribbon bow that is also glued to the chain. Holly leaves, as well as a small plastic ball, are glued to the bow. The item measures approximately 7”(L) x 5”(W). You are suggesting tariff heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), as a possible classification, however, the material component breakdown indicates the weight and cost is overwhelmingly with the bells and Note 1(l) to Chapter 95 excludes bells.
The applicable subheading for the “Mini Bell Decoration” 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. 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 James Forkan at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division