The tariff classification of ornament stands from Taiwan

NY 812667 August 4, 1995 CLA-2-83:S:N:N3:113 812667 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 4421.90.9840 Ms. Rose Althoff Midwest of Cannon Falls, Inc. 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of ornament stands from Taiwan Dear Ms. Althoff: In your letter dated July 17, 1995, you requested a tariff classification ruling. The merchandise consists of three styles of ornament hanger stands. Item number 12290-7 is a black, base metal wire hanger mounted on a square wooden base. Item number 2927-5 is a gold- toned, base metal wire hanger on a round wooden base. Both items are approximately 7 inches high with 3 inch bases. Item number 8294-2 is a 5.5 inch high, gold-toned, base metal wire hanger on a 3 inch, gold-toned, base metal ring. The stands can be used to display various decorative articles, such as Christmas ornaments. The applicable subheading for item number 8294-2, the stand made entirely of metal, will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal. The duty rate will be 4 percent ad valorem. The applicable subheading for item numbers 12290-7 and 2927- 5, the stands with wooden bases, will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The duty rate will be 4.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport