The tariff classification of dish drainer from China

NY M80291 February 21, 2006 CLA-2-73:RR:NC:N1:113 M80291 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Philip Kwok Lifetime Brands, Inc. 1 Merrick Avenue Westbury, NY 11590-6601 RE: The tariff classification of dish drainer from China Dear Mr. Kwok: In your letter dated February 2, 2006, you requested a tariff classification ruling. The sample you submitted is a dish drainer (item number KAT896). It is made of a chrome-plated steel wire rack resting inside a plastic drain board. The dish drainer measures approximately 20 inches long by 15 inches wide by 5 inches deep. On the side of the drainer, there is a rectangular plastic holder with 4 compartments for utensils. In your letter, you suggest classification under 7323.99.9030, HTS, which provides for kitchen or tableware suitable for food or drink contact. A dish drainer, however, is not appropriate for serving or holding food or beverages. The applicable subheading for the dish drainer will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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