The tariff classification of a watering can from China
Issued December 15, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The item measures 6 ½ inches in diameter and 10 inches in height [16.5 x 25.4 cm]. It is made of steel, painted with an antique look.
CBP rationale
The applicable subheading for the watering can will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, not coated or plated with precious metal, other.
Full text
NY G85015 December 15, 2000 CLA-2-73:RR:NC:N1:113 G85015 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a watering can from China Dear Ms. Aldinger: In your letter dated December 4, 2000, you requested a tariff classification ruling. The sample you provided is a watering can, item 996231. The item measures 6 ½ inches in diameter and 10 inches in height [16.5 x 25.4 cm]. It is made of steel, painted with an antique look. The applicable subheading for the watering can will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, not coated or plated with precious metal, other. The rate of duty will be 3.4 percent ad valorem. This rate will remain the same in the year 2001. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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