The tariff classification of napkin rings from China and Taiwan

NY C88769 June 9, 1998 CLA-2-73:RR:NC:MM:113 C88769 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 7418.19.2090 Ms. Shelia Andrews Dillard Department Stores, Inc. 11701 Otter Creek Road South Mabelvale, AR 72103 RE: The tariff classification of napkin rings from China and Taiwan Dear Ms. Andrews: In your letter dated May 29, 1998, you requested a tariff classification ruling. The merchandise consists of three styles of napkin rings. Item number 827TL022 is a steel wire napkin ring made in Taiwan. It is decorated with 3 red jingle bells surrounded by 4 green steel leaves. The other two napkin rings are brass, 1 inch in width, and made in China. Item number 827TL006 has tree cutouts and item number 827TL007, angel cutouts. The applicable subheading for the steel napkin rings 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 rate of duty will be 3.4 percent ad valorem. The applicable subheading for the brass napkin rings will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, of copper-zinc base alloys (brass), other. The rate of duty will be 3.1 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, Robert B. Swierupski Director National Commodity Specialist Division