CLA-2-73:OT:RR:NC:N1:113
Ms. Becky Delsing
Best Buy
7601 Penn Avenue South
Richfield, MN 55423
RE: The tariff classification of a mini tabletop tripod from China
Dear Ms. Delsing:
In your letter dated March 14, 2014, you requested a tariff classification ruling. A photograph of the tripod was submitted with your ruling request.
The article under consideration is identified as the Insignia Mini Tabletop Tripod (SKU#4141004, Model NS-DMT55). The tripod features legs that have two sections that are retractable to enable the user to adjust the tripod to different height positions. The tripod can expand from 5.5 inches in height to 8 inches in height. The top of the tripod contains a ball head with a screw and a single action lever that allows it to move in all directions. You have stated in your request that the Insignia Mini Tabletop Tripod will be used to keep a camera or a camcorder steady while taking photographic images or recording videos. The tripod weighs approximately 0.23 pounds.
You have indicated that the tripod is composed of more than one base metal including iron, copper and aluminum. Section XV, Note 7 of the Harmonized Tariff Schedule of the United States (HTSUS), states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the subject tripod that predominates by weight is iron. Therefore, the article in question is classifiable in heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel.
The applicable subheading for the Insignia Mini Tabletop Tripod (SKU#4141004, Model NS-DMT55) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division