The tariff classification of a tray with balls from China

NY K83112 March 2, 2004 CLA-2-73:RR:NC:N1:113 K3112 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 3926.40.0000 Ms. Anne Huffman THT Designs 10917 Harry Watanabe Parkway Omaha, NE 68128-5734 RE: The tariff classification of a tray with balls from China Dear Ms. Huffman: In your letter dated February 20, 2004, you requested a tariff classification ruling. The sample you submitted is a leaf tray with berry balls (item number 101856). The tray is made of stamped sheet iron and shaped like a leaf measuring approximately 23 inches in length, 11 inches in width, and 3.25 inches in depth. Twelve 1.5-inch diameter balls rest loosely upon the tray. The surface of each styrofoam ball is coated with natural seeds using glue. Four balls are covered with mung bean, four with ormosia, and four with soya. The applicable subheading for the leaf tray 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 seed-coated styrofoam balls will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other articles, of plastics. The rate of duty will be 5.3 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