N329478

N329478 December 5, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Zola Yang Pro Stance Inc. No.813-815 Anxin Building Shenzhen, 518000 China RE: The tariff classification of two metal decorative items from China Dear Ms. Yang: In your letter dated November 22, 2022, you requested a tariff classification ruling. The two items under consideration are described as Spider Décor LRG and Spider Décor SM. Each item consists of a metal representation of a six legged spider with a small metal bowl representing the spider’s belly. The bowl measures 2.88 inches in diameter on the large spider and 2.37 inches on the small spider. The bowl is fastened with a screw onto the spider body and is not removable. You note that these items were made as handicrafts to imitate animals without functions, and that the small bowl is just for decoration to imitate the spider belly, not for serving food or candy. These items will be imported with “For decoration only" stated on the hangtag. The applicable subheading for both the Spider Décor LRG and Spider Décor SM 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 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