K83903 K8 Ruling Active

The tariff classification of a tomato tower from China

Issued March 24, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.20.0070

Headings: 7326

Product description

It will be used in the garden as a support for tomato plants and other vine type plants. In its closed position, it forms a 47-inch high triangular tower with three sides measuring 15.5 inches each in width. The tower may also be used in a partially or fully open position.

CBP rationale

The applicable subheading for the tomato tower will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other.

Full text

NY K83903 March 24, 2004 CLA-2-73:RR:NC:N1:113 K83903 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Andy Fu Midwest Air Technologies 625 Barclay Boulevard Lincolnshire, IL 60069 RE: The tariff classification of a tomato tower from China Dear Mr. Fu: In your letter dated March 2, 2004, you requested a tariff classification ruling. The sample you submitted is a tomato tower made of vinyl-coated steel wire. It will be used in the garden as a support for tomato plants and other vine type plants. In its closed position, it forms a 47-inch high triangular tower with three sides measuring 15.5 inches each in width. The tower may also be used in a partially or fully open position. The applicable subheading for the tomato tower will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9 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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