885958 88 Ruling Active

The tariff classification of a steel container from Haiti

Issued May 14, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9000

Headings: 7323

Product description

The tariff classification of a steel container from Haiti

CBP rationale

The applicable subheading for the container will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel.

Full text

NY 885958 May 14, 1993 CLA-2-73:S:N:N3:113 885958 CATEGORY: Classification TARIFF NO.: 7323.99.9000 Ms. Anna M. Dotson Mountcastle International, Ltd. 107 8th Avenue St. Petersburg Beach, FL 33706 RE: The tariff classification of a steel container from Haiti Dear Ms. Dotson: In your letter dated April 22, 1993, you requested a tariff classification ruling. The merchandise is a steel container made from an oil drum. It is cut out and painted with colorful parrots and flowers. The container is 10 inches high and 10 inches in diameter. It is suitable for use in the household as a planter, waste can or umbrella stand. The applicable subheading for the container will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9000, HTS, which are products of Haiti are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Articles classifiable under subheading 7323.99.9000, HTS, which are products of Haiti are entitled to duty free treatment under the Caribbean Basin Initiative (CBI) upon compliance with all applicable regulations. 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

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