The tariff classification of a metal wine cork holder from China

N315233 November 5, 2020 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Alex Castellon R.L. Swearer Company, Inc. P.O. Box 471 Sewickley, PA 15143-0471 RE: The tariff classification of a metal wine cork holder from China Dear Mr. Castellon: In your letter dated August 30, 2020 and received October 14, 2020, you requested a tariff classification ruling on behalf of Housevines LLC. The submitted sample has been examined and will be retained by this office for future reference. The merchandise under consideration is described as a “Wine Letter Cork Holder”, SKU number X002HN5XOR. The wine cork holder is a decorative display item made of sheet metal and formed in the shape of a letter. The sample is in the shape of the letter ‘Z’. The item measures approximately 11 inches high, 11 inches wide, and 2 inches deep. It is colored with glossy black paint. The front of the item allows for the vertical stacking of used wine corks inside the shape of the holder. The back has two keyhole wall hangers. Mounting screws are included. You have proposed classification for the subject Wine Letter Cork Holder under subheading 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of iron or steel, Other…Other. The Explanatory Notes (ENs) for heading 7326 states, “This heading covers all iron and steel articles…other than articles…more specifically covered elsewhere in the Nomenclature”. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. However, the Wine Letter Cork Holder under consideration is not classifiable under heading 7326, HTSUS, because it is provided for more specifically in another heading of the HTSUS. The applicable subheading for the Wine Letter Cork Holder, SKU number X002HN5XOR, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other. The rate of duty will be free. 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 at https://hts.usitc.gov/current. 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division