The tariff classification of a jewelry holder from China

N051787 February 20, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a jewelry holder from China Dear Ms. Davidson: In your letter dated February 6, 2009, you requested a tariff classification ruling. A sample of the item was submitted for our review. The merchandise is a jewelry holder made of nickel-coated steel and acrylic (item number 10049532). The holder is composed of a 12-inch high steel rod with a 7-inch wide steel rod sitting perpendicularly on top. The horizontal rod will hold necklaces, bracelets and watches. The steel rods rest upon a .75-inch thick acrylic base measuring approximately 7 inches long by 5 inches wide. The surface of the acrylic base is concave and will be used to store other jewelry items such as rings and earrings. The applicable subheading for the jewelry holder 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