The tariff classification of a Christmas tree stand from Spain

NY M83402 May 18, 2006 CLA-2-73:RR:NC:N1:113 M83402 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Paul Ryberg Ryberg and Smith, L.L.P. Canal Square 1054 Thirty-first Street, N.W. Washington, DC 20007 RE: The tariff classification of a Christmas tree stand from Spain Dear Mr. Ryberg: In your letter dated April 25, 2006, on behalf of Ms. Roben Ryberg, you requested a tariff classification ruling. The merchandise is a Christmas tree stand made of steel with a plastic water bowl. A locking clamp secures the tree trunk in place. The clamp is adjustable to accommodate trunks of various diameters. The tree stand rests upon four legs that can be adjusted for height. In your letter, you suggest classification of the tree stand under 9505.10.5020, HTS, as articles for Christmas festivities and parts and accessories thereof. However, the Explanatory Notes for heading 9505 specifically exclude Christmas tree stands. The applicable subheading for the tree stand will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 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