CLA-2-95:RR:NC:SP:222 C86914
Mr. Joel K. Simon
Seiko & Simon LP
One World Trade Center, Suite 3371
New York, NY 10048
RE: The tariff classification of metal wreath hangers from
China.
Dear Mr. Simon:
In your letter dated April 20, 1998 on behalf of Russ Berrie
and Company you requested a tariff classification ruling.
You have submitted samples of six wreath hangers with
different sculptstone decorative motifs all designated item #
17110. They are designed to be fitted on a door and to hold a
wreath. These items are metal about 11 inches long.
The wreath hangers are decorated with a Santa Claus figure,
an angel blowing a trumpet, a Snowman, a bluebird, and two
decorations which appear to be buckets with garden tools. One
bucket also has foliage, fruit and jingle bells. The other has
garden tools with snow on them and the words "Let It Grow."
All seven of the wreath hangers are advertised in the Russ
Berrie Christmas catalogue, The Santa wreath hanger is packaged
with a header saying "The Christmas Sampler". The angel the
snowman and the Santa have hang tags saying "The Christmas
Sampler". The samples of the bluebird, and the two buckets were
received with no packaging and no hang tag.
The applicable subheading for the Santa and angel wreath
hangers will be 9505.10.2500, Harmonized Tariff Schedule of the
United States (HTS), which provides for articles for Christmas
festivities and parts and accessories thereof, Christmas
ornaments , other. The rate of duty will be free.
The applicable subheading for the bluebird wreath hanger
and the two bucket wreath hangers will be 8302.50.0000, HTS,
which provides for hat-racks, hat pegs, brackets and similar
fixtures, and parts thereof. The rate of duty will be 0.7% ad
valorem.
The issue of the Snowman motif is currently before
Headquarters (Headquarters file number 961268). We can not rule
on it at this time.
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 Alice R.
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division