The tariff classification of an iron stocking holder from China.

N031082 June 20, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an iron stocking holder from China. Dear Mr. Elvi: In your letter dated June 12, 2008, you requested a tariff classification ruling. Your sample will be returned to you as requested. Item number 9002875 is an iron stocking holder that is intended for use at Christmas. The stocking holder measures 40 inches high by 35 inches long by 12 inches wide and is designed to stand on the floor. The item features decorative iron work, six S-shape hooks and is available in gold color or matte black. The applicable subheading for the iron stocking holder will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division