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NY N020979

December 21, 2007



TARIFF NO.: 8306.29.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of metal ornaments from China

Dear Ms. Davidson:

In your letter dated December 18, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

The merchandise under consideration is three styles of decorative ornaments, SKU# 10043786 Snowman, SKU# 10043514 Star and SKU# 10043515 Tree. Each ornament is made of powder-coated base metal with a red ribbon at the top for hanging. The Snowman is white and measures 4-1/2 inches high by 2-1/2 inches wide. The Star is red and measures 3-3/4 inches high by 4 inches wide. The Tree is green and measures 4-1/4 inches high by 4 inches wide.

You state in your letter that these ornaments are used for “decoration on a tree or a package.” However, the accompanying catalog depicts these products as decorations for a package, not for a Christmas tree. Additionally, images of snowmen, stars and undecorated trees are not accepted festive symbols.

The applicable subheading for the base metal ornaments will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of base metal, and parts thereof, other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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