The tariff classification of a revolving Christmas treestand from Taiwan

NY 873114 April 14, 1992 CLA-2-39:S:N:N3G:343 873114 CATEGORY: Classification TARIFF NO.: 3924.90.5000 Mr. Michael Santana Import Manager Air & Sea Cargo Express Corp. 175-01 Rockaway Blvd., Suite 303A Jamaica, NY 11434 RE: The tariff classification of a revolving Christmas tree stand from Taiwan Dear Mr. Santana: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 30, 1992 ON BEHALF OF : Christmas by Cavone DESCRIPTION OF MERCHANDISE : The sample, which accompanied your letter, is a round, plastic, Christmas tree stand measuring approximately 7 1/2 inches in diameter. It is equipped with a motor. The stand may be used simply to hold a Christmas tree. Use of the motor enables the tree to revolve in a clockwise motion, while at the same time playing a selection of Christmas music. There is a volume control on the side of the stand. HTS PROVISION : Other household articles ... of plastics: Other: Other. HTS SUBHEADING : 3924.90.5000 RATE OF DUTY : 3.4 percent ad valorem. 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