The tariff classification of decorative shovel wall hangers from China

N028202 May 29, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9505.10.2500 Ms. Una Gauthier Barthco International Inc. 2200 Broenig Highway, Suite 200 Baltimore, MD 21224 RE: The tariff classification of decorative shovel wall hangers from China Dear Ms. Gauthier: In your letter dated May 5, 2008, you requested a tariff classification ruling on behalf of CVS/Pharmacy. A sample of each style was submitted with your request and will be returned to you. The merchandise under consideration is described as a decorative shovel wall hanger, item number 461120. It is made of 55 percent steel and 45 percent wood and measures approximately 17 inches in height and 6 inches in width. The blade and handle are made of steel; the pole is made of wood. Attached to the wood pole are two wooden signs and a sprig of artificial berries. The blade is painted with a decorative design. A metal loop is attached to the back to facilitate hanging on a wall or door. It comes in three distinctive styles. The first has a Santa face painted on the blade. The two wooden signs read “Merry Christmas.” The second style has a snowman face painted on the blade and two signs that read “Welcome Winter.” The third style has a snowman face and a star painted on the blade. Its signs read “Star Light Star Bright.” The applicable subheading for the decorative shovel wall hanger featuring the Santa face will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles…, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other . The rate of duty will be free. The applicable subheading for the decorative shovel wall hangers with the snowman faces will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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