The tariff classification of pet bowls from China

NY M83441 May 26, 2006 CLA-2-73:RR:NC:N1:113 M83441 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. Grant Hayward Jo-Ann Stores, Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of pet bowls from China Dear Mr. Hayward: In your letter dated May 6, 2006, you requested a tariff classification ruling. The merchandise is called the “Dog on Tour Travel Set”. It consists of two stainless steel bowls in a fitted plastic carry case. Each bowl measures 6 inches in diameter and 2 inches in depth. The case has 2 handles and a latch closure. The exterior is marked “Dog on Tour”, along with a paw print. The bowls will be used to feed a household pet while on the road or on vacation. The applicable subheading for the pet bowls will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other. The rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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