F80122 F8 Ruling Active

The tariff classification of household accessories from Taiwan

Issued December 7, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0060, 7324.90.0000, 7323.93.0080

Headings: 7324, 7323

Product description

The merchandise is a number of household accessories, made of stainless steel. Vendor No. T807/HS2568 is a coffee canister. Vendor No. T807/HS2819 is a tissue holder. Vendor No. T805/MH09091-1 is a bathroom set, including a soap dish, a toothbrush holder and a lotion bottle. Vendor No.T804/HE006 is a paper towel holder for a kitchen counter.

CBP rationale

The applicable subheading for the bathroom set will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel, other. The applicable subheading for the coffee canister and the paper towel holder will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The applicable subheading for the tissue holder will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, of stainless steel, other.

Full text

NY F80122 December 7, 1999 CLA-2-73:RR:NC:N1:113 F80122 CATEGORY: Classification TARIFF NO.: 7323.93.0060; 7323.93.0080; 7324.90.0000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street East Ada, Michigan 49355-0001 RE: The tariff classification of household accessories from Taiwan Dear Mr. Coe: In your letter dated November 18, 1999, you requested a tariff classification ruling. The merchandise is a number of household accessories, made of stainless steel. Vendor No. T807/HS2568 is a coffee canister. Vendor No. T807/HS2819 is a tissue holder. Vendor No. T805/MH09091-1 is a bathroom set, including a soap dish, a toothbrush holder and a lotion bottle. Vendor No.T804/HE006 is a paper towel holder for a kitchen counter. The applicable subheading for the bathroom set will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel, other. The rate of duty will be free. The applicable subheading for the coffee canister and the paper towel holder will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem. The applicable subheading for the tissue holder will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, of stainless steel, other. The rate of duty will be 2 percent ad valorem. These rates will remain effective in the year 2000. 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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