The tariff classification of counter display stands from China.

N263159 April 15, 2015 CLA-2-83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Gurminder Saini Customs Coordinator Ganz 1 Pearce Road Woodbridge, Ontario L4L3T2 Canada RE: The tariff classification of counter display stands from China. Dear Mr. Saini: In your letter dated March 25, 2015, you requested a tariff classification ruling. Photos were provided. Product 1 is a counter display stand made of iron. The stand is 9-inches in height and 5-inches in width, has an open-looped circular base, and as depicted in photo has a curved shank with a hook at its end. It is indicated that the stand is primarily used for display of a hanging ornament. Product 2 is a counter display stand made of base metal. The stand is 11.5-inches in height and 12.5-inches in width, has a rectangular base, and as depicted in photo has a tree design with branches and leaves. Attached to the branches are several oval shaped solid discs that are primarily used for the display of small decorative items. In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). A review of the ENs for heading 8306, HTSUS, the provision for “Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal ….,” indicate in pertinent part that “the group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect.” See Headquarters ruling 957413 dated March 31, 1995 and New York ruling C89166 dated June 23, 1998. The applicable subheading for Product 1 and Product 2, counter display stands, 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division