The tariff classification of a swivel for a Lazy Susan from Taiwan

NY M85315 August 21, 2006 CLA-2-73:RR:NC:N1:113 M85315 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Daniel Grieszmer The Hillman Group, Inc. 10590 Hamilton Ave. P.O. Box 31012 Cincinnati, OH 45231 RE: The tariff classification of a swivel for a Lazy Susan from Taiwan Dear Ms. Grieszmer: In your letter dated July 24, 2006, you requested a tariff classification ruling. The sample you provided is a swivel for a Lazy Susan. The swivel is 8 inches in diameter [20.32 cm] and is pop riveted to an 8-inch aluminum plate. The swivel functions using ball bearings. We assume from the appearance of the item that the steel plate is the principal weight of the swivel. The applicable subheading for the item 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