The tariff classification of a display unit from China

NY J86647 July 24, 2003 CLA-2-73:RR:NC:N1:113 J86647 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Joanna Sasso Knoll Printing and Packaging, Inc. 35 Powerhouse Road Roslyn Heights, NY 11577 RE: The tariff classification of a display unit from China Dear Ms. Sasson: In your letter dated June 19, 2003, on behalf of Conair Corporation, you requested a tariff classification ruling. The sample you submitted is a display unit that will be used to advertise retail products in beauty supply stores and hair salons. The unit is composed of a collapsible galvanized steel stand, 3 plastic frames, and 3 double-sided paper posters. The posters feature photographs of models in various poses. The values you provided for the three components of the unit are $10.30 for the metal stand, $2.25 for the 3 plastic frames, and 75¢ for the 3 posters. The display unit is designed to be placed upon a table or countertop. The applicable subheading for the display stands will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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