CLA-2-78:OT:RR:NC:N1:113
Mr. Troy D. Crago
Atico International, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of napkin rings from China
Dear Mr. Crago:
In your letter dated February 8, 2008, you requested a tariff classification ruling.
The sample you submitted, which will be returned to you, is one of a set of four napkin rings (item number A075BA00689). The napkin ring is ornamented by a green Christmas tree with garland made of green stones and a red star at the top. In a telephone conversation with this office, you stated that the napkin ring, including the tree, is composed predominantly of a lead alloy and colored with plastic enamel. Although the motif is festive, a napkin ring is a utilitarian article that fulfills the function of holding napkins. Utilitarian articles are excluded from classification as festive in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) per Chapter Note 95(v).
The applicable subheading for the napkin rings will be 7806.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of lead, other. The rate of duty will be 3 percent ad valorem.
You also asked for additional information. There are no quota restrictions or visa requirements for the napkin rings.
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