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N039596 N0 Ruling Active

The tariff classification of a jewelry holder from China

Issued October 8, 2008 by U.S. Customs and Border Protection.

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N0 N039596 (October 8, 2008)

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The holder is composed of 6 steel hooks projecting upward from a poly resin torso that sits on a steel rod and a poly resin base. The article is dressed in a flowered fabric dress. Two additional hooks project outward from the shoulders of the torso. You suggest classification of the jewelry holder under heading 9618, HTSUS, as tailors’ dummies and other mannequins. In the opinion of this office, the holder is used to store jewelry by hanging it from the metal hooks. It is merely a decorative stand for the hooks, not a mannequin for the display of jewelry.

CBP rationale

The applicable subheading for the jewelry holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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

N039596 October 8, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Jacqueline A. Bonace Blair LLC 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a jewelry holder from China Dear Ms. Bonace: In your letter dated September 22, 2008, you requested a tariff classification ruling on a jewelry holder. Your sample will be returned as requested. The sample you submitted is a jewelry holder made of steel, fabric and poly resin (item number 54917). The holder is composed of 6 steel hooks projecting upward from a poly resin torso that sits on a steel rod and a poly resin base. The article is dressed in a flowered fabric dress. Two additional hooks project outward from the shoulders of the torso. You suggest classification of the jewelry holder under heading 9618, HTSUS, as tailors’ dummies and other mannequins. In the opinion of this office, the holder is used to store jewelry by hanging it from the metal hooks. It is merely a decorative stand for the hooks, not a mannequin for the display of jewelry. The applicable subheading for the jewelry holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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