B88442 B8 Ruling Active

The tariff classification of buckets from South Africa

Issued September 9, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9030

Headings: 7323

Product description

The merchandise is five styles and sizes of buckets. They include the Plain Bucket (8-inch height, 7.5-inch diameter), the Bucket with Ring Detail (7-inch height, 6.5-inch diameter), the Bucket with Waves Detail (8-inch height, 6.5-inch diameter), the Micro Bucket with Ring Detail (2.75-inch height, 2.75-inch diameter), and the Mini Bucket with Ring Detail (4-inch height, 3.5-inch diameter). Based upon the descriptive literature you presented, we are of the opinion that the five buckets are principally utilitarian in class or kind. We also assume from your submission that all of the buckets are composed of galvanized steel.

CBP rationale

The applicable subheading for the buckets will be 7323.99.9030, 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, kitchen or tableware suitable for food or drink contact.

Full text

NY B88442 September 9, 1997 CLA-2-73:RR:NC:MM:113 B88442 CATEGORY: Classification TARIFF NO.: 7323.99.9030 Ms. Tina Rodda The Trade House, Ltd. 1477 Beacon St., Apt. 101 Brookline, MA 02146 RE: The tariff classification of buckets from South Africa Dear Ms. Rodda: In your letter dated August 15, 1997, you requested a tariff classification ruling. The merchandise is five styles and sizes of buckets. They include the Plain Bucket (8-inch height, 7.5-inch diameter), the Bucket with Ring Detail (7-inch height, 6.5-inch diameter), the Bucket with Waves Detail (8-inch height, 6.5-inch diameter), the Micro Bucket with Ring Detail (2.75-inch height, 2.75-inch diameter), and the Mini Bucket with Ring Detail (4-inch height, 3.5-inch diameter). Based upon the descriptive literature you presented, we are of the opinion that the five buckets are principally utilitarian in class or kind. We also assume from your submission that all of the buckets are composed of galvanized steel. The applicable subheading for the buckets will be 7323.99.9030, 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, kitchen or tableware suitable for food or drink contact. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9030, HTS, which are products of South Africa are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Chief, Metals & Machinery Branch National Commodity Specialist Division

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