The tariff classification of a steel dish drainer from China.
Issued June 12, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.9080, 9903.88.03
Product description
You submitted a photo of the item identified as a steel dish drainer. The dish drainer is composed predominantly of steel and has a nickel-plated finish. Although no dimensions were furnished with this request, the submitted photograph shows that there is space for as many as ten plates to dry. On one side of the drainer, there is a rectangular holder for utensils.
CBP rationale
The applicable subheading for the steel dish drainer 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; iron or steel…other, other, not coated or plated with precious metal, other, other, other.
Full text
N304627 June 12, 2019 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 9903.88.03 Mr. Alan Qin Heshan Yayao Gelang Hardware Industrial Co., Ltd. Gelang Village, Yayao Town Heshan City, Guangdong 529724 China RE: The tariff classification of a steel dish drainer from China. Dear Mr. Qin: In your letter dated June 4, 2019 you requested a tariff classification ruling. You submitted a photo of the item identified as a steel dish drainer. The dish drainer is composed predominantly of steel and has a nickel-plated finish. Although no dimensions were furnished with this request, the submitted photograph shows that there is space for as many as ten plates to dry. On one side of the drainer, there is a rectangular holder for utensils. The applicable subheading for the steel dish drainer 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; iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080 HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 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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