N043120 N0 Ruling Active

The tariff classification of napkin rings from India

Issued November 13, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

You submitted a sample for our review which will be returned to you. The merchandise is described in your letter as a beaded napkin ring. It is composed of a steel ring wrapped in jute and decorated with shells and plastic beads. The napkin ring measures 1.75 inches in diameter.

CBP rationale

The applicable subheading for the napkin rings 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

N043120 November 13, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO. 7323.99.9060 Ms. Mary Brinkman Kohl’s Department Stores N56 W. 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of napkin rings from India Dear Ms. Brinkman: In your letter dated October 29, 2008, you requested a tariff classification ruling. You submitted a sample for our review which will be returned to you. The merchandise is described in your letter as a beaded napkin ring. It is composed of a steel ring wrapped in jute and decorated with shells and plastic beads. The napkin ring measures 1.75 inches in diameter. The applicable subheading for the napkin rings 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 regular duty rate 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/. Articles classifiable under subheading 7323.99.9060, HTSUS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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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