10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

851024 85 Ruling Active

The tariff classification of a Christmas tree stand from Taiwan.

Issued April 11, 1990 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

85 851024 (April 11, 1990)

Tariff classification

HTS codes: 7323.99.9000

Headings: 7323

Product description

a Christmas tree stand. Your submitted sample will be returned to you as requested.

CBP rationale

The applicable subheading for the * will be *, Harmonized Tariff Schedule of the United States (HTS), which provides for *.

Full text

NY 851024 April 11, 1990 CLA-2-73:S:N:N1:113 851024 CATEGORY: Classification TARIFF NO.: 7323.99.9000 Mr. Scott Schmid Big Mountain Tree Stand Co. 8903 SW Lancelot Ln. Portland, OR 97219 RE: The tariff classification of a Christmas tree stand from Taiwan. Dear Mr. Schmid: In your letter dated March 13,1990 you requested a tariff classification ruling. The subject item is a Christmas tree stand. Your submitted sample will be returned to you as requested. The applicable subheading for the * will be *, Harmonized Tariff Schedule of the United States (HTS), which provides for *. The rate of duty will be *. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 851024

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.