The tariff classification of a steel receptacle from Japan

N361235May 20, 2026CLA-2-73:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 7326.90.8688
Ken SaitoAnritsu Infivis Inc.701 Innovation Dr., Ste. AElk Grove Village, IL 60007RE: The tariff classification of a steel receptacle from JapanDear Mr. Saito:In your letter dated
May 4, 2026
, you requested a tariff classification ruling. Technical information wassubmitted with your request.The item under consideration is a steel receptacle, Part 839H168380, a component identified as NGNumber“Box”This receptacle is installed on conveyor machines and used to collect discarded or rejected products.. The receptacle is a rectangular container made of stainless steel. It is 570 millimeters (mm) in length,shaped 431.5 mm in height, and 369 mm at its greatest width.One of the faces has a notch along the bottom length so it can be attached to its intended machine and there is an opening above it where the machine pushesdiscarded items into the receptacle.A distinguishable feature of this model is that has a beveled face on its itupper outer corner when it is installed.In your submission, you suggest that the ris classifiable in subheading 8479.90, Harmonized Tariffeceptable Schedule of the United States (HTSUS), as a “part” of a rejector machine of heading 8479.We disagree. The ris a passive, static receptacle into which items removed by the rejector are discarded.While the eceptable is specially shaped to fit alongside the rejector, it has no moving parts and no impact on thereceptaclemachine’s function.You indicate that any bin or container can be used to capture the discarded items. As the r is not an integral, component part of the rejection machine, classification in subheading 8479.90 iseceptableinappropriate.Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articlesthat are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading7326 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting orstamping or by other processes such as folding, assembling, welding, turning, milling or perforating otherthan articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or
included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of ironor steel can be classified in heading 7326 if it is determined that the item is not more specifically provided forin any other heading of the tariff.The is not specifically covered elsewhere in the tariff. receptacleAccordingly, it is classifiable in heading 7326, HTSUS.The applicable subheading for the receptacle will be 7326.90.8688, HTSUS, which provides for “Otherarticles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9 percent advalorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Gay at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division