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NY 895256




March 10, 1994

CLA-2-94:S:N:N8:233 895256

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0010; 8302.50.0000

Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept. 52-2A
Ada, Michigan 49355

RE: The tariff classification of a plant caddy, a key holder and a plant stand from Taiwan.

Dear Mr. Coe:

In your letter dated February 25, 1994, you requested a tariff classification ruling.

The submitted photographs depict these articles which consist of a solid brass plant caddy, a solid brass key holder and a brass plated plant stand. The first item is a solid brass plant caddy, SKU No. X0837. The second item is a solid brass key holder, SKU No. F1563, Vendor No. PT 412/94333. The purpose of the key holder is to have a place to hang up keys for future use. With the key hooks, it serves a useful function and would therefore be more than a mere ornament. The third item is a brass plated plant stand, SKU No. F6845, Vendor No. PT 415/ID1282.

Both the plant caddy and the plant stand are attractive and add to the decor of the house. At the same time they serve the functional and useful purpose of either holding the plant in a particular location or allowing the plant to be moved around. The plant caddy and plant stand are both designed to be placed on the floor or ground.

The applicable subheading for the solid brass plant caddy and the brass plated plant stand will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture, household. The rate of duty will be 4 percent ad valorem. The applicable subheading for the solid brass key holder will be 8302.50.0000, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures. The rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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