The tariff classification of a hanging wind ornament from China

N025740 April 16, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, Oregon 97208-8829 RE: The tariff classification of a hanging wind ornament from China Dear Mr. Anuschat: In your letter dated April 3, 2008, on behalf of Fred Meyer, Inc./The Kroger Co., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The merchandise under consideration is a hanging wind ornament described as a “Geo Mosaic Sun” #31106.” It measures approximately 10 inches in diameter. It features a central sun made of copper colored wire having four plastic beads that make up its eyes and cheeks and several small plastic triangular shards that form its rays. Surrounding the sun is a three inch wide, copper colored metal border, which is cut into seven narrow bands that catch the wind. A hook assembly at the top enables it to hang and rotate. Since the metal component attracts a magnet, it is assumed to be steel. You state in your letter that you believe this article should be classified in either subheading 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), as household articles of tinplate or in subheading 7323.99.9060, HTSUS, as other household articles of iron or steel. Since this article is wholly ornamental and has no utility value, it does not fit the description of a household article for tariff purposes. It is, however, provided for in heading 8306, HTSUS, which covers statuettes and other ornaments of base metal. The applicable subheading for the wind catcher will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division