The tariff classification of a napkin holder from China

NY I82807 June 12, 2002 CLA-2-73:RR:NC:N1:113 I82807 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mrs. Jean Fair Liss Global, inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a napkin holder from China Dear Mrs. Fair: In your letter dated May 29, 2002, you requested a tariff classification ruling. The merchandise is a napkin holder with salt and pepper shakers (item number 929570). It is composed of 4 steel dividers attached to a wooden base to hold the napkins. The salt and pepper shakers made of steel rest in circular cutouts on the base. The applicable subheading for the Napkin holder with salt and pepper shakers 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. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division