CLA-2-73:RR:NC:N1:113 J86394

Ms. Tara Hu
Beijing Trade, LLC
900 2nd Street
Washington, DC 20002

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

Dear Ms. Hu:

In your letter dated June 20, 2003, you requested a ruling on tariff classification.

The merchandise is a carving stand for a ham. It consists of one piece of chrome-plated wire, welded end-to-end. It stands 4 inches high and has a base of 7 inches. The ham stand is imported in bulk. It will be packaged and shipped with a cooked ham to individual consumers. The ham stand is reusable in the home.

The applicable subheading for this product 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 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,
National Commodity
Specialist Division