The tariff classification of a colander from China
Issued April 5, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.93.0060
Headings: 7323
Product description
The merchandise is an over-the-sink colander made of stainless steel (item number C038PA00755). It measures approximately 13.75 inches long by 9.5 inches wide by 4.25 inches deep. The colander features a slightly larger rectangular, steel frame that allows the colander to rest over the kitchen sink. In your letter, you mention possible classification of the colander under 7324.90.0000 as sanitary ware and parts thereof, of iron or steel. However, the exemplars listed in the Explanatory Notes for sanitary ware do not include items of this nature that are used in the kitchen during food preparation.
CBP rationale
The applicable subheading for the colander with frame will be 7323.93.0060, 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, of stainless steel, cooking and kitchen ware, other, kitchen ware.
Full text
NY R03488 April 5, 2006 CLA-2-73:RR:NC:N1:113 R03488 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a colander from China Dear Mr. Crago: In your letter dated March 17, 2006, you requested a tariff classification ruling. The merchandise is an over-the-sink colander made of stainless steel (item number C038PA00755). It measures approximately 13.75 inches long by 9.5 inches wide by 4.25 inches deep. The colander features a slightly larger rectangular, steel frame that allows the colander to rest over the kitchen sink. In your letter, you mention possible classification of the colander under 7324.90.0000 as sanitary ware and parts thereof, of iron or steel. However, the exemplars listed in the Explanatory Notes for sanitary ware do not include items of this nature that are used in the kitchen during food preparation. The applicable subheading for the colander with frame will be 7323.93.0060, 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, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem. 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
More rulings on the same tariff codes
The tariff classification of a household kitchen cutting board from China
The tariff classification of the Yumbox Prêt food storage container from China
The tariff classification of a bar mixer set from India.
The tariff classification of the household kitchen tools from China.
The tariff classification of a garlic peeler and press set from China
The tariff classification of “Stainless Steel Measuring Cups” from China.
The tariff classification of a “Stainless Steel Tea Bag Infuser” from China.
The tariff classification of lidded stainless steel bowls from China.
The tariff classification of a pour over coffee kit from China.
The tariff classification of a tea infuser and ceramic teapot from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →