The tariff classification of a Christmas tree stand from Taiwan.

NY 851024 April 11, 1990 CLA-2-73:S:N:N1:113 851024 CATEGORY: Classification TARIFF NO.: 7323.99.9000 Mr. Scott Schmid Big Mountain Tree Stand Co. 8903 SW Lancelot Ln. Portland, OR 97219 RE: The tariff classification of a Christmas tree stand from Taiwan. Dear Mr. Schmid: In your letter dated March 13,1990 you requested a tariff classification ruling. The subject item is a Christmas tree stand. Your submitted sample will be returned to you as requested. The applicable subheading for the * will be *, Harmonized Tariff Schedule of the United States (HTS), which provides for *. The rate of duty will be *. 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