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NY N025199

April 1, 2008



TARIFF NO.: 8306.29.0000

Mr. David P. Armbruster
Garden Ridge
19411 Atrium Place, Suite 170
Houston, TX 77084-6024

RE: The tariff classification of a garden stake from China

Dear Mr. Armbruster:

In your letter dated March 19, 2005, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The merchandise under consideration is described as a metal decorative stake with a glass globe (item number 40530). It is a garden stake made of iron that stands approximately 50 inches tall. At its top is a decorative iron finial in the form of a dragonfly flying over grass, which rests upon a colored glass sphere. The finial measures four inches high by 3.5 inches wide. The glass globe comes in a variety of colors and is transparent. It is the opinion of this office that the decorative effect of the garden stake is imparted equally by the metal finial and the glass globe.

The applicable subheading for the garden stake will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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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