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The tariff classification of a gift holder from China.
Issued April 4, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G88363 (April 4, 2001)
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The item is a bucket, decorated with cutouts of fall vegetables, and is 130 mm. high by 120 mm. in diameter. Analysis of the sample indicates that the item is actually made of galvanized steel sheet.
CBP rationale
The applicable subheading for this product 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, other, not coated or plated with precious metal other, other, other.
Full text
NY G88363 April 4, 2001 CLA-2-73:RR:NC:N1:113 G88363 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a gift holder from China. Dear Ms. Liu: In your letter dated March 3, 2001, you requested a ruling on tariff classification. The sample you provided is a “tin gift holder,” item #W76G1102. The item is a bucket, decorated with cutouts of fall vegetables, and is 130 mm. high by 120 mm. in diameter. Analysis of the sample indicates that the item is actually made of galvanized steel sheet. The applicable subheading for this product 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, other, not coated or plated with precious metal other, other, other. The general 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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