The tariff classification of a garden fence from China

N038099 September 23, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Michael Vann PMS International Far East LTD 1644 Parham Street Henderson, NC 27536 RE: The tariff classification of a garden fence from China Dear Mr. Vann: In your letter dated August 21, 2008 that was received by our office on September 12, you requested a tariff classification ruling. A photograph of the item was submitted for our review. The merchandise is identified as a decorative wire garden fence made of steel (item number 70404003AB-1). The fence measures 20.5 inches wide by 17.75 inches high. You suggest classification of the fence in subheading 8306.29.0000, HTSUS, which covers ornaments of base metal. Although decorative in appearance, the fence serves a function, which is to separate a garden border. Since the fence serves a utility value, it does not meet the terms of heading 8306. The applicable subheading for the garden fence 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division