The tariff classification of steel napkin holders from Haiti

NY 885960 May 14, 1993 CLA-2-73:S:N:N3:113 885960 CATEGORY: Classification TARIFF NO.: 7323.99.9000 Ms. Anna M. Dotson Mountcastle International, Ltd. 107 8th Avenue St. Petersburg Beach, FL 33706 RE: The tariff classification of steel napkin holders from Haiti Dear Ms. Dotson: In your letter dated April 22, 1993, you requested a tariff classification ruling. The merchandise is a steel napkin holder made from an oil drum, and part of a line known as "Caribbean Oil Drum Art." The napkin holder is cut out and colorfully painted. The sample furnished by your office depicts a bus with passengers inside and packages on top. It measures 5 inches long by 4 inches high by 3 inches deep. Another napkin holder is available in a house design. The applicable subheading for the napkin holder will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9000, HTS, which are products of Haiti are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Articles classifiable under subheading 7323.99.9000, HTS, which are products of Haiti are entitled to duty free treatment under the Caribbean Basin Initiative (CBI) upon compliance with all applicable regulations. 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