The tariff classification of jewelry holders from China

NY K81114 December 4, 2003 CLA-2-73:RR:NC:N1:113 K81114 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of jewelry holders from China Dear Ms. Ritchings: In your letter dated November 7, 2003, you requested a tariff classification ruling. The samples you submitted are two types of jewelry holders made of steel. Item number H10932 is an earring holder. It is shaped like a butterfly, rests on a round base, and measures about 5.5 inches high. Earrings will be inserted through perforated holes in the wings of the butterfly. There are two small flowers ornamenting the wings. The second article, item number H10931, is also a jewelry holder, but suitable for storing rings, necklaces, and bracelets. It is made of steel wire, rests upon a round steel base, and stands about 6 inches tall. It has a small, colorful butterfly at its top, and four arms extending from its central stem to hold jewelry. The applicable subheading for both jewelry holders 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, and will remain the same for the year 2004. 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