The tariff classification of a steel dustpan from China.

NY K88000 August 12, 2004 CLA-2-73:RR:NC:N1:113 K88000 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. A. J. Voth Steiner System 1841 Centre Point Circle Suite 100 Naperville, IL 60563 RE: The tariff classification of a steel dustpan from China. Dear Mr. Voth: In your letter dated July 22, 2004, you requested a ruling on tariff classification. The merchandise is a steel dustpan, stamped and painted. In your letter, you suggest that the item be classified in heading 7326, HTS. However, household articles of iron or steel are provided for. The applicable subheading for this product 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, other, not coated or plated with precious metal, other, other, other. The general 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.). 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