CLA-2-83:RR:NC:MM:113 D80557

Ms. Rosy Curbelo

Almacenes Pitusa, Inc.

P.O. Box 839

Hato Rey Station

San Juan, Puerto Rico 00919-0839

RE: The tariff classification of bells from Hong Kong

Dear Ms. Curbelo:

In your letter dated July 23, 1998, you requested a tariff classification ruling.

The merchandise is a boxed set of 12 miniature bells (item number H-74-E-2599). The bells are made of base metal and are decorated with velvet ribbon bows and garland. Each bell measures 1.25 inches high and has an attached cord for hanging.

The applicable subheading for the bells will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof, of base metal. The rate of duty will be 5.8 percent ad valorem.

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 Smyth at 212-466-

2084.

Sincerely,

Robert B. Swierupski

Director

National Commodity

Specialist Division