The tariff classification of a steel basket from Hong Kong

NY K86700 June 17, 2004 CLA-2-73:RR:NC:N1:113 K86700 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Todd Bulmash Paris Presents, Inc. 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of a steel basket from Hong Kong Dear Mr. Bulmash: In your letter dated May 27, 2004, you requested a tariff classification ruling. The sample you submitted is a round, steel basket (item number BSK04/LX01). The basket measures approximately 6 inches in diameter and 4 inches in height. The base is made of steel sheet and the body, of steel wire. There are numerous, multicolored, imitation berries and 8 jingle bells ornamenting the rim of the basket. After importation, the basket will be filled with bath and beauty products and sold at the retail level. In your letter, you suggest classification of this product as a festive Christmas article under HTS 9505. Packaging is excluded from classification within heading 9505. Further, the instant item is not a symbol, and is not decorated with a recognized symbol of the holiday. There are 8 jingle bells among the colorful decorations, but not enough to overwhelm the decoration and limit the item’s use in the home to only Christmas time. The applicable subheading for the basket will be 7323.99.9060, 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, other, other, other. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division