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The tariff classification of an iron tub from China
Issued July 20, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N014289 (July 20, 2007)
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The merchandise is described as a Fall Metal Decorative Tub (item number 427457). It is a round, iron basket with two handles. The tub measures approximately 11 inches in diameter and 3 inches in depth. Its body is decorated with embossed fall flowers and foliage in orange, brown, yellow and green colors. In your letter,
CBP rationale
The applicable subheading for the iron tub will be 7323.99.9060, 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, other, not coated or plated with precious metal, other, other, other.
Full text
N014289 July 20, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Una Gauthier Barthco International, Inc. 2200 Broening Highway, Suite 200 Baltimore, MD 21224 RE: The tariff classification of an iron tub from China Dear Ms. Gauthier: In your letter dated July 11, 2007, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The merchandise is described as a Fall Metal Decorative Tub (item number 427457). It is a round, iron basket with two handles. The tub measures approximately 11 inches in diameter and 3 inches in depth. Its body is decorated with embossed fall flowers and foliage in orange, brown, yellow and green colors. In your letter, you state that the tub will be used for decoration in the home. However, it is our opinion that the tub can also be used for other purposes in the household, such as storage. The applicable subheading for the iron tub will be 7323.99.9060, 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, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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