The tariff classification of a metal cone tree from China

N030138 June 20, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Ruby Wood Sevcik Pier 1 Imports (U.S), Inc. Trade Compliance 100 Pier 1 Place, Level 16 Fort Worth, Texas 76102 RE: The tariff classification of a metal cone tree from China Dear Ms. Sevcik: In your letter dated May 29, 2008, you requested a tariff classification ruling. A sample has been submitted and will be returned to you. The merchandise under consideration is described as a Metal Cone Tree (SKU 2295382). It is made of iron, shaped like a cone, and decorated with a combination of plastic sequins, glitter and solid plastic chips. It will be imported in various colors and is used for festive decoration at Christmas. It measures 36 inches high and the base measures 9 inches in diameter. You note in your letter that similar cone shaped trees are typically classified in subheading 9505.10.2500, HTSUS. However, although claimed to be a festive article, the metal cone tree is not a recognized festive motif, nor would use of this product as a decoration at times other than Christmas be considered aberrant. Consequently, this product is not classified in the tariff provision for festive articles. The applicable subheading for the iron cone tree 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