The tariff classification of a bucket from China

NY L88370 November 4, 2005 CLA-2-73:RR:NC:N1:113:L88370 CATEGORY: Classification TARIFF NO.: 7323.99.90.60 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a bucket from China Dear Mr. Stinson: In your letter dated October 20, 2005, you requested a tariff classification ruling. The sample you submitted is a bucket made of galvanized steel with a wire handle and wooden grip (item number 944031). It is decorated with painted strawberries. The bucket measures approximately 10 inches in height on one side and tapers to 8 inches on the other side. In your letter, you suggest classification of the bucket under 8306.29.0000 as statuettes and other ornaments of base metal. However, in the opinion of this office, the article in question is of the same class or kind of merchandise as items that fall within 7323, HTS, which provides for other household articles of iron or steel. The applicable subheading for the bucket will be 7323.99.90.60, 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 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