I84589 I8 Ruling Active

The tariff classification of a wheelbarrow flower holder from China.

Issued August 8, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8586

Headings: 7326

Product description

It stands about 16 cm high. It has a metal frame and wheels, a braided bamboo and steel wire body and a plastic insert. The item will be used by florists to display floral arrangements.

CBP rationale

The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY I84589 August 8, 2002 CLA-2-73:RR:NC:N1:113 I84589 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Rita M. Powell FTD 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a wheelbarrow flower holder from China. Dear Ms. Powell: In your letter dated July 26, 2002, you requested a ruling on tariff classification. The sample you provided is a flower holder in the shape of a wheelbarrow. It stands about 16 cm high. It has a metal frame and wheels, a braided bamboo and steel wire body and a plastic insert. The item will be used by florists to display floral arrangements. The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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