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

Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495

RE: The tariff classification of a Hair Styling Tools Stand from Taiwan

Dear Ms. Pendris:

In your letter dated February 1, 2011, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested.

The item concerned is a Hair Styling Tools Stand (Item #69330). The item is made of iron with chrome plating. The subject stand contains two separate coil shaped holders which are elevated from the base and are designed to hold both the hair dryer and a curling iron. The stand holds a blow dryer up to 3 inches in diameter and a curling iron up to 1¼ inches in diameter. The item contains a 7 inch diameter base.

The applicable subheading for the Hair Styling Tools Stand will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), 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, other. The rate of duty will be 3.4 percent ad valorem.

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 Ann Taub at (646) 733-3018.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division