The tariff classification of a coffee cup basket from China

NY A84342 June 14, 1996 CLA-2-73:RR:NC:GI:113 A84342 CATEGORY: Classification TARIFF NO.: 7323.99.9030 Ms. Rose Althoff Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a coffee cup basket from China Dear Ms. Althoff: In your letter dated May 28, 1996, you requested a tariff classification ruling. The merchandise is item number 19234-4, a basket in the shape of an oversized coffee cup and saucer. It is made of steel wire and trimmed with blue rattan. Your letter states that this product is functional as well as decorative. The photograph in the advertising catalog you submitted displays the basket holding bread and a napkin beside it. Therefore, this office presumes the basket is primarily utilitarian in nature. The applicable subheading for the coffee cup basket will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The 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. 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, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division