The tariff classification of a Christmas tree stand from China
Issued December 12, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.91.5000
Headings: 7323
Product description
The stand is made of cast iron and weighs 12 kgs. You letter stated that the item had been enameled; however, a Customs laboratory report indicates that it is simply coated with an inorganic calcium compound. Your sample was damaged in analysis.
CBP rationale
The applicable subheading for the Christmas tree stand 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, other, of cast iron, not enameled, other.
Full text
NY G81406 December 12, 2000 CLA-2-73:RR:NC:N1:113 G81406 CATEGORY: Classification TARIFF NO.: 7323.91.5000 Ms. Andrea Miller Costco Wholesale Customs Compliance Department 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Christmas tree stand from China Dear Ms. Miller: In your letter dated August 31, 2000, you requested a tariff classification ruling. The sample you provided is a Christmas tree Stand, article # 269601. The stand is made of cast iron and weighs 12 kgs. You letter stated that the item had been enameled; however, a Customs laboratory report indicates that it is simply coated with an inorganic calcium compound. Your sample was damaged in analysis. The applicable subheading for the Christmas tree stand 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, other, of cast iron, not enameled, other. The rate of duty will be 5.3 percent ad valorem. The rate will remain unchanged in the year 2001. 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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