United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L86301 - NY L86354 > NY L86302

Previous Ruling Next Ruling
NY L86302

July 18, 2005

CLA-2-83:RR:NC:N1:121 L86302


TARIFF NO.: 6702.10.2000; 8306.10.0000

Mr. Mark Walls
K&K Interiors Inc.
2230 Superior Street
Sandusky, OH 44870

RE: The tariff classification of a wreath and bells from China

Dear Mr. Walls:

In your letter dated July 8, 2005, you requested a tariff classification ruling.

The samples you submitted are a plastic juniper wreath (item number B3785); a 5-inch diameter red bell (item number B3861); an 8-inch diameter bell (item number B3737); a 6-inch diameter white glitter bell (item number B3042); and a box of 12 bells, each measuring approximately 2 inches in diameter (item number B3010). Each bell is made of base metal and resembles jingle bells.

Although your letter indicates that these items are sold in your Christmas line and are intended for tree and other Christmas decorating motifs, they are not classified as festive articles for tariff purposes. Juniper is not recognized as artificial foliage associated with Christmas. The wreath is not classified as a festive article as it is not so associated with one specific holiday that its use at other times would be considered aberrant behavior. In addition, bells and gongs are excluded from classification as festive articles by operation of Chapter 95, Note 1(l), Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the wreath will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of plastics, assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

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, nonelectric, of base metalbells, gongs and the like, and parts thereof. 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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: