N286242 N2 Ruling Active

The tariff classification of a stainless steel trimmer stand from China

Issued June 8, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0080

Headings: 7323

Product description

The submitted illustration depicts an item that is identified as a trimmer stand. This item is made of stainless steel and is arch shaped with an aperture at the top that is designed to hold a hair trimmer (not included in the importation) upright when not in use. The stand measures approximately 1.75” in diameter and 1.25” in height at the highest point in the center. You have suggested that this item is correctly classified in subheading 7326.90.8688, which provides for other articles of iron or steel: other: other: other: other…other. However, we do not agree that this item is correctly classified in the subheading that you have suggested because heading 7323 provides a more specific description of the item.

CBP rationale

The applicable subheading for the trimmer stand will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles …of …steel …: other: of stainless steel …other.

Full text

N286242 June 8, 2017 CLA-2-73:OT:RR:NC:N73:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Deborah Pineda Wahl Clipper Corporation 2900 North Locust Street Sterling, IL 61081 RE: The tariff classification of a stainless steel trimmer stand from China Dear Ms. Pineda: In your letter dated May 12, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a trimmer stand. This item is made of stainless steel and is arch shaped with an aperture at the top that is designed to hold a hair trimmer (not included in the importation) upright when not in use. The stand measures approximately 1.75” in diameter and 1.25” in height at the highest point in the center. You have suggested that this item is correctly classified in subheading 7326.90.8688, which provides for other articles of iron or steel: other: other: other: other…other. However, we do not agree that this item is correctly classified in the subheading that you have suggested because heading 7323 provides a more specific description of the item. The applicable subheading for the trimmer stand will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles …of …steel …: other: of stainless steel …other. The rate of duty will be 2 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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