The tariff classification of a portable reading stand from India

N363004
July 29, 2026
CLA-2-1:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 7326.90.8688
Zachary Anthony East West Trading and Consulting LLC 4601 East Douglas Avenue, Ste. 150 Wichita, KS 67218 RE: The tariff classification of a portable reading stand from India Dear Mr. Anthony: In your letter dated July 9, 2026, you requested a tariff classification ruling. Informational material was submitted with your request. The item under consideration is a portable reading stand. The stand consists of a stainless steel base plate and a stainless steel support arm which are joined together by hinges allowing them to fold together for portability or fold out for use. The support arm is approximately 1 inch wide by 6.75 inches in length, and the base plate is 4.5 inches by 3.75 inches on one end tapering down to 1 inch in width on the other where it is attached to the support arm. When in use the base plate rests on a flat surface, the support arm folds out at a 45-degree angle and slides into a spine sleeve of a specially designed book cover, which is not included, allowing the user to read and study the book at an elevated angle. In your submission, you propose classification of the reading stand under subheading 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), as office or desk equipment of a base metal. We disagree. CBP has long held that the essential character of articles of heading 8304, HTSUS, is that they are used to hold desk or office articles such as paper, pens, and office stamps. See Headquarters Ruling Letter H014942, dated October 17, 2007. We note that the reading stand under consideration is portable and only functions with a compatible sleeve-equipped book cover. The stand can be used on a table or flat surface in any location, including in a restaurant, when traveling, etc. It is not akin to the exemplars of heading 8304, HTSUS, thus it is precluded from classification as office or desk equipment of a base metal. Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading 7326, HTSUS, state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to

Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326, HTSUS, if it is determined that the item is not more specifically provided for in any other heading of the tariff. The portable reading stand is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7326, HTSUS. The applicable subheading for the portable reading stand will be 7326.90.8688, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Gay at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division