A87029 A8 Ruling Active

The tariff classification of watering cans from China

Issued August 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.5060

Headings: 7323

Product description

The merchandise is a watering can, made of tinplate and painted white or green. It is decorated with a flower decal. The can stands 10 inches tall and is 6 inches in diameter.

CBP rationale

The applicable subheading for the watering can will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, other, of tinplate, other.

Full text

NY A87029 August 28, 1996 CLA-2-73:RR:NC:GI:113 A87029 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Ms. Marilu P. Henderson David K. Lindemuth, Inc. 317 E. Redondo Beach Blvd. Gardena, CA 90248 RE: The tariff classification of watering cans from China Dear Ms. Henderson: In your letter dated August 21, 1996, on behalf of Global Sourcing, you requested a tariff classification ruling. The merchandise is a watering can, made of tinplate and painted white or green. It is decorated with a flower decal. The can stands 10 inches tall and is 6 inches in diameter. The applicable subheading for the watering can will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, other, of tinplate, other. The rate of duty will be 1.9 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, Roger J. Silvestri Director National Commodity Specialist Division

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