The tariff classification of a watering can from China

NY L88371 November 4, 2005 CLA-2-73:RR:NC:N1:113:L88371 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 watering can from China Dear Mr. Stinson: In your letter dated October 20, 2005, you requested a tariff classification ruling. The sample you submitted is a watering can made of galvanized steel (item number 944035). It is decorated with painted sunflowers and a bow made of a straw-like material. The watering can measures approximately 11 inches in height. In your letter, you suggest classification of the watering can 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 watering can 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