R01795 R0 Ruling Active

The tariff classification of household articles from India

Issued May 5, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0080

Headings: 7323

Product description

The merchandise consists of three items of barware. SKU 2083491 is a bar tray of stainless steel, covered entirely in faux leather and trimmed with genuine leather. SKU 2083513 is a champagne bucket of stainless steel. It is substantially covered with the same materials. SKU 2083526 is a bar tool set consisting of a measure, a bottle opener, a strainer and tongs. The tools are trimmed in faux and genuine leather.

CBP rationale

The applicable subheading for these products will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other.

Full text

NY R01795 May 5, 2005 CLA-2-73:RR:NC:N1:113 R01795 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 16 Ft. Worth, TX 76102 RE: The tariff classification of household articles from India Dear Ms. Schmidt: In your letter dated April 13, 2005, you requested a tariff classification ruling. The merchandise consists of three items of barware. SKU 2083491 is a bar tray of stainless steel, covered entirely in faux leather and trimmed with genuine leather. SKU 2083513 is a champagne bucket of stainless steel. It is substantially covered with the same materials. SKU 2083526 is a bar tool set consisting of a measure, a bottle opener, a strainer and tongs. The tools are trimmed in faux and genuine leather. The applicable subheading for these products will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The general rate of duty will be 2 percent ad valorem.   Articles classifiable under subheading 7323.93.0080, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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