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NY M83332




June 6, 2006

CLA-2-83:RR:NC:N1:121 M83332

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 7324.90.0000; 8302.50.0000; 9403.20.0015; 9405.50.4000

Ms. Fawn Scott
Park Designs
405 Gateway Drive
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of towel bars, hooks, plate racks, a toilet tissue holder, candleholders and a magazine rack from China

Dear Ms. Scott:

In your letter dated May 26, 2006, you requested a tariff classification ruling.

The merchandise consists of various articles that make up the Pine Lodge Giftware Collection. All items are made of iron. They have a rustic appearance and resemble tree branches and pinecones.

Item number 22-567 is a 24-inch, wall-mounted, towel bar. Item number 22-566 is a 16-inch, wall-mounted, towel bar. Both measure 5-3/4 inches in height. Item number 22-550 is a 4-1/4 inch high, single, wall-mounted hook. Item number 22-568 is a 3-hook, wall-mounted rack, which measures 5 inches high by 16 inches long. Item number 22-569 is a 5-hook, wall-mounted rack, which measures 5-1/2 inches high by 24 inches long. Item number 22-560 is a wall-mounted plate rack, which holds a single plate. It measures 12-1/2 inches high by 7 inches wide. Item number 22-561 is a wall-mounted plate rack that holds two plates vertically. It measures 23-3/4 inches high by 7 inches wide.

The applicable subheading for the wall-mounted towel bars, hook, hook racks, and plate racks will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articleshat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.

Item number 22-555 is a luncheon napkin holder. It measures 7-1/2 inches long by 7-1/2 inches wide by 3 inches high. Item number 22-554 is a cocktail napkin holder. It measures 5-1/2 inches long by 5-1/2 inches wide by 2 inches high.

The applicable subheading for the napkin holders will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 3.4 percent ad valorem.

Item number 22-565 is a wall-mounted toilet tissue holder. It measures 7 inches long by 5 inches high.

The applicable subheading for the toilet tissue holder will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.

Item number 22-562 is a floor-standing, magazine rack. It measures 15-1/2 inches long by 13-1/2 inches high.

The applicable subheading for the magazine rack will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household, other. The rate of duty will be free.

Item number 22-572 is a candleholder designed to hold 3 pillar candles. It measures 5-5/8 inches high by 16-1/4 inches long. Item number 22-570 is a candleholder designed to hold 2 votive candles. It measures 2-3/4 inches high by 9-3/4 inches long. Item number 22-571 consists of two candleholders; each holds a single pillar candle. Both candleholders measure 3-3/4 inches wide; one is 12 inches high and the other is 10 inches high.

The applicable subheading for the candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lamps and lighting fittingsnon-electric lamps and lighting fittings, other, other. The rate of duty will be 6 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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