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R01268 R0 Ruling Active

The tariff classification of a book stand from China.

Issued January 26, 2005 by U.S. Customs and Border Protection.

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R0 R01268 (January 26, 2005)

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The tariff classification of a book stand from China.

CBP rationale

The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), 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

NY R01268 January 26, 2005 CLA-2-73:RR:NC:N1:113 R01268 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Scott Hansen Target Customs Brokers 1000 Nicollet Mall, TPN-430 Minneapolis, MN 55403 RE: The tariff classification of a book stand from China. Dear Mr. Hansen: In your letter dated January 6, 2004, you requested a ruling on behalf of Target Stores on tariff classification. The merchandise is a steel wire recipe book holder coated with epoxy. The holder, in the shape of an easel, measures 8.75 inches high and 8.75 inches wide. It is designated DPCI 234/13/44, assortment 234/13/9, vendor style 11104950. The holder will be placed on a counter top to display a cookbook while food is prepared. In your letter, you mention heading 8306, HTS, which provides for certain decorative articles. The holder, however attractive, is a utilitarian item, not a decorative one. The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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