NY 853450
JUN 22 1990

CLA-2-73:S:N:N1:113 853450

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of napkin holder and salt and pepper shakers from Taiwan.

Dear Ms Webster:

In your letter dated June 12, 1990, you requested a tariff classification ruling.

The sample you submitted is a composite article consisting of a plastic coated, steel wire napkin holder and glass salt and pepper shakers which stand on a wooden base.

The applicable subheading for the napkin holder and salt and pepper shakers will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen, or other household articles of steel. The rate of duty will be 3.4 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport