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

Ms. Melissa Hermann
Williams-Sonoma, Inc.
151 Union Street
Ice House 1, 7th floor
San Francisco, CA 94111

RE: The tariff classification of a bottle opener from China

Dear Ms. Hermann:

In your letter dated July 12, 2007, you requested a tariff classification ruling.

The merchandise is a wall-mounted bottle opener made of cast iron (item number 9826009). It measures approximately 4.6 inches high and 3.5 inches wide. The bottle opener is shaped like a bulldog with an open mouth. It will be fastened to a wall with three screws. To remove a bottle cap, the top of the bottle is inserted into the dog’s mouth and pressure is applied to the bottle downward by hand.

The applicable subheading for the bottle opener will be 7323.91.5040, 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, of cast iron, not enameled, other, other. The rate of duty will be 5.3 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