N289370 N2 Ruling Active

The tariff classification of a wreath frame from China

Issued September 13, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.20.0090

Headings: 7326

Product description

The merchandise under consideration is described as a wreath frame, SKU #1-507-2801. The article under consideration is a 12” circular frame made of vinyl coated stainless steel wire. You have indicated that the wreath frame will be used by crafters as bases to create decorative wreaths.

CBP rationale

The applicable subheading for the wreath frame, SKU #1-507-2801, will be 7326.20.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other.

Full text

N289370 September 13, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0090 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a wreath frame from China Dear Ms. Barnes: In your letter dated August 17, 2017, you requested a tariff classification ruling. An import quote sheet and a materials list along with a sample of the subject article were submitted for our review. The merchandise under consideration is described as a wreath frame, SKU #1-507-2801. The article under consideration is a 12” circular frame made of vinyl coated stainless steel wire. You have indicated that the wreath frame will be used by crafters as bases to create decorative wreaths. The applicable subheading for the wreath frame, SKU #1-507-2801, will be 7326.20.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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