The tariff classification of a sink basket from China

N114739 August 3, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.90.60 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a sink basket from China Dear Ms. Pendris: In your letter dated July 9, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The merchandise is identified as a Wired Sink Basket (Item 64740). The basket is rectangular in shape and is comprised of iron with a sprayed plastic white powder coating. The overall size of the wired sink basket is approximately 4 ½ inches long by 3 ¼ inches wide by 4 ¾ inches high. The sink basket fits over the center divider of a double sink up to 2 inches wide and can be used to drain silverware or hold various items such as sponges, brushes and other cleaning items. The sink basket is intended for household use. The applicable subheading for the sink basket 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