R03290 R0 Ruling Active

The tariff classification of steel buckets, cans and parts from China

Issued February 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise consists of buckets, watering cans, garbage cans, and parts of these items. All of the products are made of steel and will be used in the home. The parts appear to be wire handles and the hardware for attaching the handles to the buckets and cans.

CBP rationale

The applicable subheading for the buckets, watering cans, and parts will be 7323.99.9060, 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

NY R03290 February 27, 2006 CLA-2-73:RR:NC:N1:113 R03290 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Frank Meyer Fastenal Company 2001 Theurer Blvd. Winona, MN 55987 RE: The tariff classification of steel buckets, cans and parts from China Dear Mr. Meyer: In your letter dated February 14, 2006, you requested a tariff classification ruling. The merchandise consists of buckets, watering cans, garbage cans, and parts of these items. All of the products are made of steel and will be used in the home. The parts appear to be wire handles and the hardware for attaching the handles to the buckets and cans. The applicable subheading for the buckets, watering cans, and parts will be 7323.99.9060, 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. We are unable to provide classification advice for the steel garbage can mentioned in your letter without additional information. There are various types of garbage cans. Please send us a picture of this can, and describe exactly where and for what purpose in the household it will be used. 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 http://www.usitc.gov/tata/hts/. 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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