CLA-2-73:OT:RR:NC:N1:113
Claire Worth
Customs Compliance Analyst
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of an extendable back scratcher from China
Dear Ms. Worth:
In your letter dated November 6, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample under consideration is an extendable back scratcher (SKU number 178740). It is a hand-held telescopic stainless steel shaft with one end consisting of a hand with four prongs and with the other end having a plastic grip handle. The item measures approximately 2 feet, 2 inches long when fully extended and measures approximately 11 inches long in its closed position. You have indicated to this office that the hand with four prongs is comprised of cast iron. Section XV, Note 5(a) indicates that an alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals. Since the stainless steel predominates by weight over the cast iron in the article at issue, the back scratcher will be classified as a household article of stainless steel.
The applicable subheading for the extendable back scratcher will be 7323.93.0080, 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 stainless steel, other. The rate of duty will be 2 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,
Thomas J. Russo
Director
National Commodity Specialist Division