The tariff classification of the Stretch Genie™ Waist Extender from Taiwan

N217917 June 12, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Miranda Zhou Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of the Stretch Genie™ Waist Extender from Taiwan Dear Ms. Zhou: In your letter dated May 8, 2012, you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned as you requested. The item concerned is called the Stretch Genie™ Waist Extender, item #82352. It is composed of five iron or steel tubes, two pieces of foam tape, two rectangular end pieces and three black rubber rings. One of the tubes contains a locking mechanism. When fully assembled, the Stretch Genie™ Waist Extender is placed into a pair of damp pants. The device is then extended to the desired length and is locked into place. The pants dry with the Stretch Genie™ in place. All of the components are packed together in a cardboard box ready for retail sale. The applicable subheading for the Stretch Genie™ Waist Extender, item #82352, will be 7323.99.9080, 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, not coated or plated with precious metal, other…other. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division