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NY 892044

November 12, 1993

CLA-2-73:S:N:N3:113 892044


TARIFF NO.: 7323.99.9000

Ms. Lorraine Squarci
Hudson Valley Tree, Inc.
840 Broadway
Newburgh, NY 12550

RE: The tariff classification of Christmas tree stands and rings from Taiwan

Dear Ms. Squarci:

In your letter dated October 27, 1993, you requested a tariff classification ruling.

The merchandise consists of Christmas tree stands and rings. The tree stand is made of painted steel and rests on three legs. Three threaded screw pins support the Christmas tree inside the circular portion of the stand. The second item is a steel ring used to support the branches of an artificial Christmas tree.

The applicable subheading for the stand will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other. The duty rate will be 3.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the tree rings based on the information provided in your letter. Your request for a classification ruling should include a description of how the item works and whether it is used in the home or elsewhere.

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.


Jean F. Maguire
Area Director

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