C81766 C8 Ruling Active

The tariff classification of an earring holder from the Philippines

Issued November 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is an earring holder made of galvanized steel wire and acrylic (item number 22944). It measures approximately 6 inches in height, and will be used in the home to store earrings. In the opinion of this office, the earring holder is primarily functional in nature, and has an essential character that is imparted by the steel wire.

CBP rationale

The applicable subheading for the earring holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other.

Full text

NY C81766 November 28, 1997 CLA-2-73:RR:NC:MM:113 C81766 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Joanne Balice CBI Distributing Corporation 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of an earring holder from the Philippines Dear Ms. Balice: In your letter dated November 10, 1997, you requested a tariff classification ruling. The merchandise is an earring holder made of galvanized steel wire and acrylic (item number 22944). It measures approximately 6 inches in height, and will be used in the home to store earrings. In the opinion of this office, the earring holder is primarily functional in nature, and has an essential character that is imparted by the steel wire. The applicable subheading for the earring holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, HTS, which are products of Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →