RE: the Tariff Classification of Napkin Holders from China

NY 878174 September 29, 1992

CLA-2-73:S:N:N1:113 878174

CATEGORY: Classification

TARIFF NO.: 7323.93.0080

Ms. Diana J. Murphy Kerr-Hays Company P.O. Box 711 Ligonier, PA 15658

RE: The tariff classification of napkin holders from China

Dear Ms. Murphy:

In your letter dated September 18, 1992, you requested a tariff classification ruling.

The merchandise is a napkin dispenser with a Coca-Cola design. The item is of the type usually used in restaurants or diners to hold paper napkins.

The applicable subheading for the napkin holder will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles, of stainless steel. The rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire Area Director New York Seaport