The tariff classification of a jewelry tree from China

N225357 July 31, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Sandra Kobs Kohls Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a jewelry tree from China Dear Ms. Kobs: In your letter dated July 9, 2012, you requested a tariff classification ruling. The sample which you submitted will be returned to you as requested. The item concerned is identified as a jewelry tree (style number JB42131). The jewelry tree measures approximately 7 ¼ inches in diameter and approximately 10 ½ inches in height when fully assembled. The jewelry tree consists of a saucer-shaped base with an upright stem and a stylized flower. The base and the stem of the jewelry tree are comprised of poly resin and is spray painted green. The stylized flower is comprised of steel and is coated with a purple powder spray finish. The stylized flower is inserted into the base and contains perforated holes to hold jewelry. The applicable subheading for the jewelry tree 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, 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, Thomas J. Russo Director National Commodity Specialist Division