The tariff classification of Christmas tree stands from China

N134877 December 22, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Courtney Cabin Import Compliance Coordinator Phoenix International Freight Services, Ltd. 1501 N. Mittel Boulevard, Suite A Wood Dale, IL 60191 RE: The tariff classification of Christmas tree stands from China Dear Ms. Cabin: In your letter dated November 23, 2010, you requested a tariff classification ruling on six styles of Christmas tree stands on behalf of your client Jack Post Corporation. Pictures and product specification sheets of the Christmas tree stands were submitted with your ruling request. The merchandise which is to be imported is identified as Christmas tree stands. All of the tree stands are comprised of painted steel and coated with a texture powder. All of the tree stands consist of either three or four legs and contain threaded screw pins which support the Christmas tree inside the circular portion on the stand. Each stand also contains a water bowl made of steel which is located underneath the tree stand. The function of the Christmas tree stands are to support the Christmas trees. The first tree stand identified is item number 5119/5119 Bundle. It is designed for trees up to 5 feet tall with a 3.2 inch diameter trunk. The tree stand consists of three legs and contains a water bowl with a 1-quart capacity. The second tree stand identified is item number 95-4464/95-4464-Bundle. It is designed for trees up to 7 feet tall with a 4.5 inch diameter trunk. The tree stand is comprised of four legs and contains a water bowl with a 2.4 quart capacity. The third tree stand identified is item number 5244/5244-ME/5244-RA/5244-SK. It is designed for trees up to 8 feet tall with a 4.25 inch diameter trunk. The tree stand consists of 4 legs and contains a water bowl with a 1.1 gallon capacity. The fourth tree stand is identified as item 5164/5164-WG/5164-KR. It is designed for trees up to 7 feet tall with a 4 inch diameter trunk. The tree stand is comprised of four legs and contains a water bowl with a 1.8 quart capacity. The fifth tree stand is identified as 95-6864/95-6864 Bundle and is designed for trees up to 9 feet tall with a 6 inch diameter trunk. The tree stand consists of four legs and contains a water bowl with a 1.7 gallon capacity. The sixth tree stand is identified as item 95-2464/95-2464 Bundle and is designed for trees up to 8 feet tall with a 2 inch diameter truck. The tree stand is comprised of four legs and contains a water bowl. The applicable subheading for the Christmas tree stands 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