CLA-2-83:RR:NC:N1:113 G85029
Mr. Adrian Dawson
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084
RE: The tariff classification of ornament bells from Taiwan
Dear Mr. Dawson:
In your letter dated November 27, 2000, you requested a tariff classification ruling.
The samples you provided are the Trim-a-Home Bell Ornaments. They consist of jingle bells mounted onto steel wire to form a wreath. Style 04-08-53 is a wreath four inches in diameter [10.2 cm.] Style 64-58-92 is a wreath nine inches in diameter [28.9 cm.] Style 64-58-93 is a heart-shaped wreath about nine inches in width [28.9 cm.] Style 64-58-94 is a wreath twelve inches in diameter [30.5 cm.]
The applicable subheading for the bell wreaths will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, non-electric, 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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division