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NY L82862




March 17, 2005

CLA-2-83:RR:NC:N1:121 L82862

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Dale Leman
600 Northwest 40th Street
Seattle, WA 98107

RE: The tariff classification of garden ornaments from China

Dear Mr. Leman:

In your letter dated March 3, 2005, you requested a tariff classification ruling.

The samples provided are Hanging Buddies (item number 775) and Fishing Frog Garden Stake (item number 783). Both articles are made of copper plated steel wire and colored glass spheres and sections.

The Hanging Buddies is in the shape of an insect with wings. The base metal wire forms the legs, arms, body, antenna and wings. The glass forms the eyes, internal body and wing decorations. Your letter states that it is used as a decoration for indoor or outdoor use to be hung on garden pots. It will be packaged in a white cardboard box and sold in sets of twelve.

The Fishing Frog Garden Stake consists of a two-piece, 27-inch stake upon which stands a frog holding a bucket and a fishing pole. Base metal wire forms the neck, arms, body, legs, feet, fishing pole and fishing line. The bucket is also made of base metal. Glass spheres form the eyes and the internal body. Glass segments rimmed in metal form the base, face, thighs and the tip of the fishing line. Your letter states that it is used as a decoration for outdoor gardens. It will be packaged in a white cardboard box and sold in sets of two.

The applicable subheading for the garden ornaments will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The 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. 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,

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