J82096 J8 Ruling Active

The tariff classification of a napkin ring from China.

Issued March 24, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The napkin ring is made of steel wire with a cut-out figure of a bird attached. Although your letter states the the bird figure is made of tin, it attracts a magnet. It is most probably of steel or tinplate.

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, of iron or steel, other, other, not coated or plated with precious metal, other, other, other.

Full text

NY J82096 March 24, 2003 CLA-2-73:RR:NC:N1:113 J82096 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Lucia Ceydeli Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a napkin ring from China. Dear Ms. Ceydeli: In your letter dated March 17, 2003, you requested a ruling on tariff classification. The sample you provided is a napkin ring, style # SKS324NR. The napkin ring is made of steel wire with a cut-out figure of a bird attached. Although your letter states the the bird figure is made of tin, it attracts a magnet. It is most probably of steel or tinplate. 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, of iron or steel, other, 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.). 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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