The tariff classification of a plant support from China

N196110 January 4, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Mr. David Katzman C.H. Powell Company 75 Shawmut Road Canton. MA 02021 RE: The tariff classification of a plant support from China Dear Mr. Katzman: In your letter dated December 6, 2011, on behalf of Ocean State Jobbers Inc., you requested a tariff classification ruling. A photograph of the subject plant support was submitted for our review. The article under consideration is described as a pole which provides support for a plant. You state in your letter that “SKU 65475 is a plant support made of a vinyl coated steel pole which ends with a loop at the top. It is two feet high with a loop at the top to support the plant. It is manufactured at various factories in China. The importer will sell this item to gardeners in its stores.” The applicable subheading for the plant support (SKU 65475) will be 7323.99.9080, 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