CLA-2-73:RR:NC:MM:113 C88769
Ms. Shelia Andrews
Dillard Department Stores, Inc.
11701 Otter Creek Road South
Mabelvale, AR 72103
RE: The tariff classification of napkin rings from China and
Taiwan
Dear Ms. Andrews:
In your letter dated May 29, 1998, you requested a tariff
classification ruling.
The merchandise consists of three styles of napkin rings.
Item number 827TL022 is a steel wire napkin ring made in Taiwan.
It is decorated with 3 red jingle bells surrounded by 4 green steel
leaves. The other two napkin rings are brass, 1 inch in width, and
made in China. Item number 827TL006 has tree cutouts and item
number 827TL007, angel cutouts.
The applicable subheading for the steel napkin rings will be
7323.99.9060, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles and parts thereof, of iron or steel, other, other, not
coated or plated with precious metal, other, other, other. The
rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the brass napkin rings will be
7418.19.2090, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles and parts thereof, of copper, other, other, of copper-zinc
base alloys (brass), other. The rate of duty will be 3.1 percent
ad valorem.
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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division