L82791 L8 Ruling Active

The tariff classification of a shelf and a basket from China

Issued March 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9030, 7418.19.2090

Headings: 7418, 7323

Product description

The merchandise consists of a fruit and vegetable basket (item number 29010) and a microwave shelf (item number 29070). The chrome-plated iron basket has 3 tiers. Each tier is a bowl-shaped container, with the smallest at the top and the largest, at the bottom. The item measures approximately 12 inches in length, 12 inches in width, and 21.5 inches in height. There is a rod through the center that also serves as a carry handle. The microwave shelf is a rectangular tray made of chrome-plated copper alloy wire. It measures approximately 17 inches in length, 12 inches in width, and 2 inches in depth. The shelf will be used for extra storage space, such as on top of a microwave oven.

CBP rationale

The applicable subheading for the basket 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, other, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The applicable subheading for the tray will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, other, other.

Full text

NY L82791 March 23, 2005 CLA-2:73:RR:NC:N1:113: L82791 CATEGORY: Classification TARIFF NO.: 7323.99.9030; 7418.19.2090 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a shelf and a basket from China Dear Ms. Marcoux: In your letter dated February 25, 2005, you requested a tariff classification ruling. The merchandise consists of a fruit and vegetable basket (item number 29010) and a microwave shelf (item number 29070). The chrome-plated iron basket has 3 tiers. Each tier is a bowl-shaped container, with the smallest at the top and the largest, at the bottom. The item measures approximately 12 inches in length, 12 inches in width, and 21.5 inches in height. There is a rod through the center that also serves as a carry handle. The microwave shelf is a rectangular tray made of chrome-plated copper alloy wire. It measures approximately 17 inches in length, 12 inches in width, and 2 inches in depth. The shelf will be used for extra storage space, such as on top of a microwave oven. The applicable subheading for the basket 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, other, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the tray will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, other, other. The rate of duty will be 3 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →