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The tariff classification of a steel dish from the Philippines
Issued March 31, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85894 (March 31, 1998)
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The merchandise is a round steel dish with fluted edge and a tin punched star design on its face (item number 108521). The dish measures approximately 5.5 inches in diameter. In your letter, you describe the item as a base for a candle. However, the dish is not principally designed for holding a candle, and in our opinion can be used for various other purposes in the household.
CBP rationale
a candle, and in our opinion can be used for various other purposes in the household. The applicable subheading for the dish will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
Full text
NY C85894 March 31, 1998 CLA-2-73:RR:NC:MM:113 C85894 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a steel dish from the Philippines Dear Mr. Andrews: In your letter dated March 25, 1998, you requested a tariff classification ruling. The merchandise is a round steel dish with fluted edge and a tin punched star design on its face (item number 108521). The dish measures approximately 5.5 inches in diameter. In your letter, you describe the item as a base for a candle. However, the dish is not principally designed for holding a candle, and in our opinion can be used for various other purposes in the household. The applicable subheading for the dish will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, HTS, which are products of the Philippines 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 Director National Commodity Specialist Division
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