The tariff classification of an aluminum decorative garden sculpture from China

N296745 May 17, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Hailey S. Yonker HSNI 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of an aluminum decorative garden sculpture from China Dear Ms. Yonker: In your letter dated May 4, 2018, you requested a tariff classification ruling. The merchandise under consideration is described as a “Stacked up Hedgehog Garden Sculpture,” product number AN2560AL-P3. The sculpture features three different sized hedgehogs stacked on top of each other with the largest as the base and the smallest as the top. The entire sculpture is made of aluminum, has a hand-painted bronze finish with powder coating, and is accented with painted gold highlights to provide shine and detail. The dimensions are 9.5 inches in length, by 4.25 inches in width, by 9.5 inches in height, and weighs 2.65 pounds. It is being marketed as an outdoor household novelty décor. The applicable subheading for the Stacked up Hedgehog Garden Sculpture 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 https://hts.usitc.gov/current. 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division