CLA-2-73:OT:RR:NC:N1:118
Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of self threading needles, a side of tank toilet paper holder and steel mesh baskets from China.
Dear Ms. Ramsey:
In your letter dated June 27, 2008, you requested a tariff classification ruling.
The first submitted sample (SKU #14740) is a set of 48 carbon steel sewing needles packaged for retail sale. The top of each needle has a slotted split opening, gilded with 18K gold, which allows the thread to easily slide into position. The second sample (SKU #18030) is a set of 3 stainless steel mesh baskets. The baskets measure 7.5”, 8.5” and 9.5” in diameter and are packaged together for retail sale. You state that these baskets can be used to display, strain or cover food. The third sample (SKU #15910 and SKU #15912 for a set of 2) is described as a side of tank toilet paper holder. The chrome-plated steel holder hooks over a toilet tank rim and is secured in place by the tank lid. It is capable of holding up to four rolls of toilet paper and dispenses each roll from the bottom.
The applicable subheading for the set of 48 carbon steel sewing needles will be 7319.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: other: sewing, darning or embroidery needles. The duty rate will be free.
The applicable subheading for the set of 3 stainless steel mesh baskets will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the side of tank toilet paper holder will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division