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The tariff classification of a Christmas tree stand from China
Issued April 26, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 884461 (April 26, 1993)
Tariff classification
HTS codes: 7323.91.5000
Headings: 7323
Product description
The merchandise is a painted cast iron Christmas tree stand. The stand has a 14-inch square base and a 7-inch diameter round center. Three threaded screw pins support the Christmas tree inside the circular portion of the stand.
CBP rationale
The applicable subheading for the stand will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, of cast iron, other.
Full text
NY 884461 April 26, 1993 CLA-2-73:S:N:N3:113 884461 CATEGORY: Classification TARIFF NO.: 7323.91.5000 Mr. Michael P. Maxwell 10100 Santa Monica Boulevard, Suite 300 Los Angeles, CA 90067 RE: The tariff classification of a Christmas tree stand from China Dear Mr. Maxwell: In your letter dated April 1, 1993, on behalf of the Price Company, Inc., you requested a tariff classification ruling. The merchandise is a painted cast iron Christmas tree stand. The stand has a 14-inch square base and a 7-inch diameter round center. Three threaded screw pins support the Christmas tree inside the circular portion of the stand. The applicable subheading for the stand will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, of cast iron, other. The rate of duty will be 5.3 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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