R04279 R0 Ruling Active

The tariff classification of a smoker’s waste receptacle from China

Issued June 29, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise is described as a “wall-mounted smoker’s station,” item number P097ZA00001. It is a wall-mounted, cigarette disposal receptacle that is both fire and weather safe. It has a stainless steel, key locked door and includes mounting hardware. It measures 10 inches wide by 12.5 inches high by 3 inches deep and is made of galvanized and stainless steel (60%), aluminum (39%) and plastic (1%).

CBP rationale

The applicable subheading for the smokers’ station will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

NY R04279 June 29, 2006 CLA-2-73:RR:NC:N1:121 R04279 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a smoker’s waste receptacle from China Dear Mr. Crago: In your letter dated June 26, 2006, on behalf of Corporate Express, you requested a tariff classification ruling. The merchandise is described as a “wall-mounted smoker’s station,” item number P097ZA00001. It is a wall-mounted, cigarette disposal receptacle that is both fire and weather safe. It has a stainless steel, key locked door and includes mounting hardware. It measures 10 inches wide by 12.5 inches high by 3 inches deep and is made of galvanized and stainless steel (60%), aluminum (39%) and plastic (1%). The applicable subheading for the smokers’ station will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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