The tariff classification of bell napkin rings from Taiwan

NY 885522 May 6, 1993 CLA-2-83:S:N:N3:113 885522 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Lorraine M. Dugan Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of bell napkin rings from Taiwan Dear Ms. Dugan: In your letter dated April 27, 1993, you requested a tariff classification ruling. The merchandise consists of two napkin rings, styles 52353 and 52359. Style 52353 is a pair of large sleigh bells decorated with a small imitation pine cone, holly berries and leaves, and a red and green ribbon. Style 52359 is a pair of large sleigh bells decorated with a small imitation pine cone, satin rose, pine bough and a gold ribbon. Both items have a gold-cord loop, presumably to hold a napkin. For classification purposes, it is our opinion that the bells represent the essential character of the rings. The applicable subheading for the merchandise 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 rate of duty will be 5.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport