The tariff classification of jingle bells from Israel and China

N091998 February 3, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of jingle bells from Israel and China Dear Ms. Romero: In your letter dated January 14, 2010, you requested a tariff classification ruling. The submitted samples will be retained by this office. The first item under consideration is described as Easy Grip Jingle Bells (item number DB952) from Israel. It is imported and sold in a clear plastic bag, eight pieces per bag. Each piece consists of three 1-inch diameter silver jingle bells attached to a plastic handgrip. The handgrip comes in the following shapes and colors: a yellow duck, an orange pig, a green turtle and a blue fish. This product is currently sold in the music section of your retail stores and the package indicates that it is suitable for children ages three and up. The second item is described as Wrist & Ankle Bells (item number WA204) from China. It is imported and sold in a clear plastic bag, twelve pieces per bag. Each piece consists of four 1-inch diameter silver jingle bells attached to a 9-inch long by 1-inch wide textile strap with a Velcro-type closure. The package indicates that the strap adjusts to fit any child and that it is suitable for children ages two and up. You state in your letter that this product is found in the music section of your Early Childhood 2010 catalog. Your letter indicates that these products provide an introduction to music through sound and interaction and that both products are toy musical instruments that are provided for in subheading 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), based on Chapter 92, Note 1(c). This office disagrees with your assertion. The bells, as constructed, do not represent or imitate a musical instrument. They are merely bells attached to a bracelet or plastic handle. Furthermore, Chapter 95, Note 1(l) excludes “bells, gongs and the like of heading 8306.” The applicable subheading for the Easy Grip Jingle Bells and the Wrist & Ankle Bells will be 8306.10.0000, 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