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856542 85 Ruling Active

The tariff classification of steel swivel support legs from Taiwan.

Issued October 2, 1990 by U.S. Customs and Border Protection.

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85 856542 (October 2, 1990)

Tariff classification

HTS codes: 7323.99.9000

Headings: 7323

Product description

The tariff classification of steel swivel support legs from Taiwan.

CBP rationale

The applicable subheading for the steel swivel support legs will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles of steel, other.

Full text

NY 856542 OCT 2 1990 CLA-2-73:S:N:N1:113 856542 CATEGORY: Classification TARIFF NO.: 7323.99.9000 Ms. Karen L. Cobb Schmidt, Pritchard and Co., Inc. 9801 West Lawrence Ave Schiller Park, Illinois 60176 RE: The tariff classification of steel swivel support legs from Taiwan. Dear Ms Cobb: In your letter dated September 19, 1990, on behalf of Durable Inc., you requested a tariff classification ruling. Your descriptive literature indicates that you will be importing swivel support legs. These steel legs fold under a bakeware pan for support when cooking and when opened raise the roasting pan so it can be placed on a table to become a buffet dish or chafing dish. The applicable subheading for the steel swivel support legs will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles of steel, other. The rate of duty will be 3.4 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

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