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NY L84629

May 4, 2005

CLA-2-83:RR:NC:N1:121 L84629


TARIFF NO.: 8306.29.0000

Ms. Shirley C. Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, Texas 76102

RE: The tariff classification of an angel ornament from the Philippines

Dear Ms. Schmidt:

In your letter dated April 26, 2005, you requested a tariff classification ruling.

The sample you submitted is an angel ornament made primarily of base metal. The angel stands approximately 18 inches tall, has a blue dress, gold wings and is blowing a trumpet. Your letter indicates that the body, sleeves, hands, wings, collar and halo are made of tin, however, since they attract a magnet and the metal tin does not, it is our opinion that the constituent metal is steel. The angel’s head is made of gold painted wood and its hair, trumpet and dress overlay are made of steel wire.

You state that the angel is intended to be used during the Christmas holidays for decorative purposes. It is the opinion of this office, however, that this ornament does not possess enough symbols to restrict its use to Christmas only.

The applicable subheading for the angel ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The 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. 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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

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