The tariff classification of a plate from the Philippines
Issued February 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The merchandise is item number 6180, a 5-inch square dish made of steel. You describe this article as a candle base in your letter. In our opinion however, the dish is neither principally used nor specially dedicated as a candle base. We consider it to be a general purpose household article having many possible uses.
CBP rationale
The applicable subheading for the dish 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 C84247 February 11, 1998 CLA-2-73:RR:NC:MM:113 C84247 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a plate from the Philippines Dear Ms. Gibson: In your letter dated February 4, 1998, you requested a tariff classification ruling. The merchandise is item number 6180, a 5-inch square dish made of steel. You describe this article as a candle base in your letter. In our opinion however, the dish is neither principally used nor specially dedicated as a candle base. We consider it to be a general purpose household article having many possible uses. The applicable subheading for the dish 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 the 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
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