The tariff classification of a wind chime from China

NY M85866 August 24, 2006 CLA-2-83:RR:NC:N1:121 M85866 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a wind chime from China Dear Mr. Stinson: In your letter dated August 14, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is described as a Welcome Moon Star Windchime (Liss item number 948084, Mfg item number c26c2794). It consists of a 2-inch high by 7-inch long polyresin plaque that hangs from a base metal chain. Suspended from the plaque are five strings of varying lengths. Each string holds several plastic beads and base metal ornaments in the shape of the sun and moon. It measures approximately 26 inches long when suspended. The applicable subheading for the wind chime will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division