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NY R01931

May 27, 2005

CLA-2-73:RR:NC:N1:113: R01931


TARIFF NO.: 7323.99.9030

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of a napkin holder from China

Dear Ms. Ursery:

In your letter dated May 6, 2005, you requested a tariff classification ruling.

The merchandise is a napkin holder with salt and pepper shakers (item number HT-22). The napkin holder is made of chrome-plated steel with a circular, steel wire holder on each side to keep the salt and pepper shakers. The shakers are made of glass with plastic tops. The round, wooden base of the napkin holder is covered with polyurethane. In our opinion, the product is a composite article whose essential character is imparted by the steel components.

The applicable subheading for the napkin holder with salt and pepper shakers will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The 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. 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 646-733-3018.


Robert B. Swierupski

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