The tariff classification of watering cans from China

NY J83033 April 21, 2003 CLA-2-73:RR:NC:N1:113 J83033 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of watering cans from China Dear Mr. Stinson: In your letter dated April 3, 2003, you requested a tariff classification ruling. The samples you submitted are two styles of watering cans made of tinplated steel (item number 932253). Both cans have an embossed grape design, one with a matte finish and the other, with a shiny finish. Each can measures approximately 8 inches in height. While you describe the watering cans as ornamental articles, it is the opinion of this office that they are functional watering cans. The applicable subheading for the watering cans will be 7323.99.5060, 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, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free. 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