The tariff classification of wrought iron holders from Taiwan

NY 810665 May 25, 1995 CLA-2-73:S:N:N3:113 810665 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of wrought iron holders from Taiwan Dear Ms. Webster: In your letter dated May 9, 1995, you requested a tariff classification ruling. The merchandise is described as a wrought iron candle holder, Style #30215P. The holder is a plate, 4 inches in diameter, which stands on three curved legs, and is about 4 1/2 inches high. Although described as a candle holder, it is the opinion of this office that it is a general use item. The applicable subheading for the item will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, other. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport