The tariff classification of a wire easel from China

N110695 July 14, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Ms. Annie Kaminski FloraCraft Corporation One Longfellow Place PO Box 400 Ludington, Michigan 49431 RE: The tariff classification of a wire easel from China Dear Ms. Kaminski: In your letter dated June 10, 2010, you requested a tariff classification ruling. A sample of the item was submitted for our review. The merchandise is identified as a wire easel. It is a three-legged tripod made of steel wire with a hook on top coated with green paint. It measures 30 inches high when fully assembled and contains a 4.3 millimeter diameter/gauge. The item is designed to hold and display either a floral arrangement or a memorial wreath. You indicate that the wire easel can be placed on a countertop or be placed on other types of display pieces and can be used both indoors and outdoors. The wire easel is available in three different sizes of 18 inches with a 2.8 millimeter diameter/gauge, 24 inches with a 3.6 millimeter diameter/gauge and 30 inches with a 4.3 millimeter diameter/gauge. You indicate in your letter that you believe the wire easels at issue should be classified in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, among other things, base metal statuettes and other ornaments. Explanatory Note 83.06 (B) indicates that this heading provides for a wide range of base metal ornaments designed essentially for decoration. It covers articles that are wholly ornamental and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect. The National Import Specialist that handles heading 8306, HTSUS, has stated that although its sole function is to support a decorative floral arrangement, the instant merchandise is not decorative in any manner; in fact, the easel is designed and constructed to be as inconspicuous as possible. Accordingly, the easels do not qualify as decorative articles of subheading 8306.29, HTSUS. The applicable subheading for the wire easel will be 7326.20.0070, HTSUS, which provides for other articles of iron or steel, other articles of steel wire, other. The rate of duty will be 3.9 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 heading 8306, HTSUS, contact National Import Specialist Barbara Kaiser at 646-733-3024. If you have any questions regarding heading 7326, HTSUS, contact National Import Specialist Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division