The tariff classification of iron tiered trays from China

N323750 January 31, 2022 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 9903.88.03 Ms. Kathy Tang Creative Design Ltd. Rm1-10, 2/F, Vanta Industrial Centre 21-33 Tai Lin Pai Road Kwai, Chung, Hong Kong China RE: The tariff classification of iron tiered trays from China Dear Ms. Tang: In your letter dated January 19, 2022, you requested a tariff classification ruling. Photographs of the item were submitted along with your request. The merchandise under consideration is referred to as iron tiered trays, Item #X222-MX003 and X222-MXTK004. Item #X222-MX003 measures approximately 9.5 inches in diameter by 15 inches in height. Item #X222-MXTK004 measures approximately 12.25 in diameter by 16 inches in height. The items are two-tiered, and each consists of two circular trays in different sizes on a stand. The round trays both contain handles and are secured with a shaft inserted through the center of each tray and are vertically positioned. Item #X222-MX003 is black, and item #X222-MXTK004 is white with black trim. The trays are intended for decorative home use during the Fall/Harvest season. Consideration was given to classifying the two harvest iron tiered trays, item numbers X222-MX003 and X222-MXTK004 in subheading 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.  However, according to the Explanatory Note (EN) 83.06, goods that have a utility are classified as that article (not as a decorative article of 8306), unless its usefulness is clearly subordinate to its ornamental character. In this case, the harvest iron tiered trays have a utilitarian function: to serve items such as food. Therefore, it is our opinion that the overall usefulness of the trays is not subordinate to their ornamental aspects and classification is precluded from heading 8306. The applicable subheading for the iron tiered trays, Item #X222-MX003 and X222-MXTK004 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; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division