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R01963 R0 Ruling Active

The tariff classification of a party tub from India

Issued June 2, 2005 by U.S. Customs and Border Protection.

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R0 R01963 (June 2, 2005)

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is a party tub made of galvanized iron with aluminum handles. It is oval in shape, measuring approximately 20 inches long, 15 inches wide, and 10 inches deep. The tub will be used to hold beverages such as wine coolers, soda, and beer at parties.

CBP rationale

The applicable subheading for the party tub will be 7323.99.9060, 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, other, not coated or plated with precious metal, other, other, other.

Full text

NY R01963 June 2, 2005 CLA-2-73:RR:NC:N1:113 R01963 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of a party tub from India Dear Ms. Schmidt: In your letter dated May 10, 2005, you requested a tariff classification ruling. The merchandise is a party tub made of galvanized iron with aluminum handles. It is oval in shape, measuring approximately 20 inches long, 15 inches wide, and 10 inches deep. The tub will be used to hold beverages such as wine coolers, soda, and beer at parties. The applicable subheading for the party tub will be 7323.99.9060, 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, other, not coated or plated with precious metal, other, other, other. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and 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 646-7333018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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