The tariff classification of a Christmas tree stand from Taiwan.
Active· CBP ruling HQ 851024· Issued 1990-04-11
Ruling text
NY 851024
April 11, 1990
CLA-2-73:S:N:N1:113 851024
CATEGORY: Classification
TARIFF NO.: 7323.99.9000
Mr. Scott Schmid
Big Mountain Tree Stand Co.
8903 SW Lancelot Ln.
Portland, OR 97219
RE: The tariff classification of a Christmas tree stand from Taiwan.
Dear Mr. Schmid:
In your letter dated March 13,1990 you requested a tariff classification
ruling.
The subject item is a Christmas tree stand. Your submitted sample will
be returned to you as requested.
The applicable subheading for the * will be *, Harmonized Tariff
Schedule of the United States (HTS), which provides for *. The rate of duty
will be *.
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
Source: rulings.cbp.gov — ruling 851024, retrieved 2026-10-12T05:24:02Z, republished verbatim. This digest is informational; only CBP issues binding rulings.