The tariff classification of a wreath ring from China

NY M81109 March 27, 2006 CLA-2-73:RR:NC:N1:113 M81109 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Stephen Wong Oceanland Service, Inc. 8054 E. Garvey Ave., #200 Rosemead, CA 90301 RE: The tariff classification of a wreath ring from China Dear Mr. Wong: In your letter dated March 1, 2006, on behalf of Minmetals, Inc., you requested a tariff classification ruling. The sample you submitted is a wreath ring made of vinyl-coated steel wire. The ring will be used as the base of a wreath to which artificial or real flowers will be fastened. The applicable subheading for the wreath ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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