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NY R01268




January 26, 2005

CLA-2-73:RR:NC:N1:113 R01268

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Mr. Scott Hansen
Target Customs Brokers
1000 Nicollet Mall, TPN-430
Minneapolis, MN 55403

RE: The tariff classification of a book stand from China.

Dear Mr. Hansen:

In your letter dated January 6, 2004, you requested a ruling on behalf of Target Stores on tariff classification.

The merchandise is a steel wire recipe book holder coated with epoxy. The holder, in the shape of an easel, measures 8.75 inches high and 8.75 inches wide. It is designated DPCI 234/13/44, assortment 234/13/9, vendor style 11104950. The holder will be placed on a counter top to display a cookbook while food is prepared. In your letter, you mention heading 8306, HTS, which provides for certain decorative articles. The holder, however attractive, is a utilitarian item, not a decorative one.

The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 percent ad valorem.

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

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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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