N298991 N2 Ruling Active

The tariff classification of an iron bucket from China.

Issued July 27, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9080

Headings: 7323

Product description

You submitted photographs and a detailed description of a “Small Iron Bucket,” no item number given, to be sold in an assortment of colors. The bucket has an iron handle and measures approximately 4” in diameter across the open top, tapering to a smaller bottom diameter. The bucket measures approximately 4.25” in height and with the handle extended, 6.25” in height. The bucket and handle are completely painted in an assortment of three colors with decals of a sloth, a raccoon or a llama applied to the outside. The bucket can be used to store various small articles in the home.

CBP rationale

The applicable subheading for the “Small Iron Bucket” will be 7323.99.9080, 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

N298991 July 27, 2018 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.:7323.99.9080 Ms. Helen Yao Shine Arts (Xiamen) Inc. Unit 301, No. 5 Bldg., Zhongcang Industry Area No. 29 Pingcheng West Road Haicang District 361026 Xiamen China RE: The tariff classification of an iron bucket from China. Dear Ms. Yao: In your letter dated July 15, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of a “Small Iron Bucket,” no item number given, to be sold in an assortment of colors. The bucket has an iron handle and measures approximately 4” in diameter across the open top, tapering to a smaller bottom diameter. The bucket measures approximately 4.25” in height and with the handle extended, 6.25” in height. The bucket and handle are completely painted in an assortment of three colors with decals of a sloth, a raccoon or a llama applied to the outside. The bucket can be used to store various small articles in the home. The applicable subheading for the “Small Iron Bucket” will be 7323.99.9080, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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