The tariff classification of a bread basket from China

NY F89711 July 25, 2000 CLA-2-73:RR:NC:N1:113 F89711 CATEGORY: Classification TARIFF NO.: 7323.99.9030 Mr. Francis Keegan Amco Customs Brokerage Company P.O. Box 264 Essington, PA 19029 RE: The tariff classification of a bread basket from China Dear Mr. Keegan: In your letter dated July 13, 2000, on behalf of Retail Strategic Alliances, Inc., you requested a tariff classification ruling. The sample you submitted is an oval bread basket made of green-painted steel wire and trimmed with wicker. There are decorative green-painted, cut-out steel leaves around the sides of the basket. Sewn into the bottom of the basket is a colorful cloth measuring approximately 25.5 inches in length by 17.5 inches in width. The cloth is made of 50% cotton and 50% polyester, and has a pocket sewn in the center. After importation, a heat pouch will be inserted into the pocket. The pouch can be heated in a microwave oven and then used to keep bread warm in the basket. The basket has 2 steel handles on each side and rests upon four steel feet. The applicable subheading for the bread basket will be 7323.99.9030, 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, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division