The tariff classification of a wine glass rack from Canada
Issued July 30, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.91.5000
Headings: 7323
Product description
The merchandise is a wine glass rack. The rack is made of 6 oak rails attached to 2 hexagonal cast iron rings. The cast iron rings are sand-cast and painted. Your letter indicates that the principal value of the rack is the cast iron.
CBP rationale
The applicable subheading for the wine glass rack will be 7323.91.5000, 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, of cast iron, not enameled, other.
Full text
NY E85336 July 30, 1999 CLA-2-73:RR:NC:N1:113 E85336 CATEGORY: Classification TARIFF NO.: 7323.91.5000 Mr. Perry Northey Tri-ad International Freight Forwarding, Ltd. 5945 Airport Road, Suite # 174 Mississauga, Ontario, Canada L4V 1R9 RE: The tariff classification of a wine glass rack from Canada Dear Mr. Northey: In your letter of no date, received in this office on July 26, 1999, on behalf of Crystx Corp., you requested a tariff classification ruling. The merchandise is a wine glass rack. The rack is made of 6 oak rails attached to 2 hexagonal cast iron rings. The cast iron rings are sand-cast and painted. Your letter indicates that the principal value of the rack is the cast iron. The applicable subheading for the wine glass rack will be 7323.91.5000, 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, of cast iron, not enameled, other. The general rate of duty will be 5.3 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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