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NY J83837




May 22, 2003

CLA-2-83:RR:NC:N1:113 J83837

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.10.0000; 8306.29.0000

Mr. Joe Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of chimes from China.

Dear Mr. Hoffacker:

In your letter dated April 22, 2003, you requested a ruling on behalf of Big Lots Stores on tariff classification.

The samples you provided are described as windchimes. Item X0970 is a polyresin cherub with a harp. Item X0971 is a polyresin angel with a harp. In both cases, the harp strings are replaced with tubular metal chimes. Although described as windchimes, the items are clearly designed to be kept inside the home. Such items are usually referred to as table chimes. In your letter, your recommend that the items be classified as articles of polyresin. After discussion among the involved NIS’s, we have concluded that the chimes are composite goods without an essential character.

The applicable subheading for these products will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof. The general rate of duty will be 5.8 percent ad valorem.

In examining the cherub windchime, we noticed that the tubular chimes actually do not chime when struck. We do not know if this is true for all the cherubs, or for only this one sample. If this is always the case, the cherubs cannot be classified in heading 8306.10.0000, since they are not similar to bells and gongs. In that case, the applicable subheading for the cherubs will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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