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NY 851024

CLA-2-73:S:N:N1:113 851024


TARIFF NO.: 7323.99.9000

Mr. Scott Schmid
Big Mountain Tree Stand Co.
8903 SW Lancelot Ln.
Portland, OR 97219

RE: The tariff classification of a Christmas tree stand from Taiwan.

Dear Mr. Schmid:

In your letter dated March 13,1990 you requested a tariff classification ruling.

The subject item is a Christmas tree stand. Your submitted sample will be returned to you as requested.

The applicable subheading for the * will be *, Harmonized Tariff Schedule of the United States (HTS), which provides for *. The rate of duty will be *.

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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