CBP Ruling N015657 — The tariff classification of a step-on can from China

Tariff classification

Headings: 7323

Product description

The merchandise for which you are requesting a ruling is identified in your letter as a Stainless Steel Wink Step-On Can, SKU number 10043564. The step-on can has an 8.7 gallon capacity. The body and mechanism of the can is composed of rustproof stainless steel. The user depresses the foot pedal to open the top of the can, and releases the foot pedal to close the lid. The liner of the step-on can is an aluminum pail that holds the trash. The user lifts the exterior of the can to remove trash from the pail. The exterior of the round stainless steel can measures approximately 16 inches in length by 15 inches in width by 26 inches in height. The liner pail measures approximately 15 inches in length by 14 inches in width by 21 inches in height. The stainless steel predominates by weight over the aluminum.

CBP rationale

The applicable subheading for the Stainless Steel Wink Step-On Can 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.

Full text

N015657 August 17, 2007 CLA-2-73:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a step-on can from China Dear Ms. Davidson: In your letter dated August 10, 2007, you requested a tariff classification ruling. The merchandise for which you are requesting a ruling is identified in your letter as a Stainless Steel Wink Step-On Can, SKU number 10043564. The step-on can has an 8.7 gallon capacity. The body and mechanism of the can is composed of rustproof stainless steel. The user depresses the foot pedal to open the top of the can, and releases the foot pedal to close the lid. The liner of the step-on can is an aluminum pail that holds the trash. The user lifts the exterior of the can to remove trash from the pail. The exterior of the round stainless steel can measures approximately 16 inches in length by 15 inches in width by 26 inches in height. The liner pail measures approximately 15 inches in length by 14 inches in width by 21 inches in height. The stainless steel predominates by weight over the aluminum. The applicable subheading for the Stainless Steel Wink Step-On Can 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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