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NY J82027

March 25, 2003

CLA-2-83:RR:NC:N1:113 J82027


TARIFF NO.: 8306.10.0000; 8302.50.0000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of decorations from Taiwan.

Dear Ms. Liu:

In your letter dated March 10, 2003, you requested a ruling on tariff classification.

The sample you provided is a metal wreath hanger with jingle bells. Item #W74G0061 is an over-the-door wreath hanger, packaged with jingle bells. The hanger is not decorated with any motif, and could be used throughout the year to hold a variety of decorations. The bells, which hang from a textile loop, are easily removable. Both items are of a class or kind that might be purchased separately. You also ask for the classification of a metal wreath hanger alone. You did not send a sample of this item. Item #W74G0071 is a metal, over-the-door wreath hanger. The hanger is also plain and undecorated.

The applicable subheading for the jingle bells, whether imported with or without the hanger, 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 general rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the metal hangers will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides hat-racks, hat pegs, brackets and similar fixtures of base metal. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 646-733-3018.


Robert B. Swierupski

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