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NY G81406




December 12, 2000

CLA-2-73:RR:NC:N1:113 G81406

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.91.5000

Ms. Andrea Miller
Costco Wholesale
Customs Compliance Department
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a Christmas tree stand from China

Dear Ms. Miller:

In your letter dated August 31, 2000, you requested a tariff classification ruling.

The sample you provided is a Christmas tree Stand, article # 269601. The stand is made of cast iron and weighs 12 kgs. You letter stated that the item had been enameled; however, a Customs laboratory report indicates that it is simply coated with an inorganic calcium compound. Your sample was damaged in analysis.

The applicable subheading for the Christmas tree stand will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, of cast iron, not enameled, other. The rate of duty will be 5.3 percent ad valorem. The rate will remain unchanged in the year 2001.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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