CLA-2-73:OT:RR:NC:N1:113
Mr. John Whitson
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a jewelry tree from China
Dear Mr. Whitson:
In your letter dated March 19, 2010, you requested a tariff classification ruling. You submitted a sample which will be returned to you as requested.
The merchandise is identified as a steel and cast iron jewelry tree with a powder coat finish (item number T322159). The base of the tree is made of cast iron, weighs 1.20 kg and features a shallow tray. Projecting up from the base is steel wire shaped like tree branches. The branches have loops and leaves with perforated holes to hold jewelry such as rings, bracelets and necklaces. The steel tree portion of the jewelry tree weighs .36 kg.
You proposed classification for the jewelry tree under subheading 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. As stated in Section XV, Note 7, "Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals." When classifying an article made of two or more different metals, there is no determination of essential character. Principal weight is the sole determining factor. As indicated in your letter, the base metal predominating by weight over each of the other metals in the jewelry tree is cast iron. Therefore, the subject articles will be classified under subheading 7323.91, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, not enameled.
The applicable subheading for the jewelry tree will be 7323.91.5040, 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