C84053 C8 Ruling Active

The tariff classification of book rests from China

Issued February 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is The Original Book Caddy. The product is made of steel wire coated in various colors. It is 4 inches high by 16 inches long by 11 inches wide and weighs about 1.6 pounds. It is designed for use in the kitchen to hold a cook book conveniently off the kitchen counter. The descriptive literature you supplied also shows it holding spices and cans of food.

CBP rationale

spices and cans of food. The applicable subheading for the book caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

Full text

NY C84053 February 13, 1998 CLA-2-73:RR:NC:MM:113 C84053 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Joseph Savage J.S. Design Co. 1015 Shalimar Drive Tallahassee, FL 32312 RE: The tariff classification of book rests from China Dear Mr. Savage: In your letter dated December 29, 1997, received in this office on February 4, 1998, you requested a tariff classification ruling. The merchandise is The Original Book Caddy. The product is made of steel wire coated in various colors. It is 4 inches high by 16 inches long by 11 inches wide and weighs about 1.6 pounds. It is designed for use in the kitchen to hold a cook book conveniently off the kitchen counter. The descriptive literature you supplied also shows it holding spices and cans of food. The applicable subheading for the book caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. 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

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