CLA-2-83:OT:RR:NC:N1:121
Krisanne Fischer – LCB, CCS
C/o Bernadette Placido – mail code 232
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a metal decorative item from China
Dear Ms. Fischer:
In your letter dated July 13, 2018, you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request.
The product under consideration (Item # H217255) is described as “Illuminated Jingle Bell Picks.” The item is made of twenty 9-inch iron sticks which are wrapped in silver colored plastic tape. The sticks are bound together at one end with silver plastic tape and silica gel to form a bouquet like appearance. Attached to each iron stick are three small jingle bells. Wrapped around each stick are copper wire LED chip lights which are connected to a battery pack. The Illuminated Jingle Bell Picks are made of 46 percent iron, 20 percent copper, 14.5 percent packing, 12.3 percent plastic, 6 percent electronic components, and 1.2 percent tape/silica gel.
After reviewing the sample, we have determined that the LED lights incorporated into the Illuminated Jingle Bell Picks are merely designed to enhance the decorative effect of the silver colored sticks and jingle bells; any lighting they provide is only incidental to the use of the Jingle Bell Picks as a decorative article. Note 1(l) to chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), in pertinent part, states, that this chapter does not cover “Decorations (other than electric garlands) such as Chinese lanterns (heading 9505).” As this is a decorative article, classification under 9405, HTSUS, is excluded.
The applicable subheading for the Illuminated Jingle Bell Picks, Item # H217255, will be 8306.29.0000, 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 https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division