The tariff classification of a caddy from China

N007119 February 27, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a caddy from China Dear Ms. Ramsey: In your letter dated February 9, 2007, you requested a tariff classification ruling. The merchandise is called the “Flowers and Swirls Caddy” (item number 58520). It is an open, rectangular-shaped container measuring approximately 9 inches long by 4 inches wide by 5 inches high overall. Although your letter states that the body of the caddy is made of tin, information provided by your office indicates it is actually made predominantly of iron. The sides of the caddy are made of iron wire curlicues, the base is a sheet of iron, and the 4 round feet are made of wood. The sides are decorated with iron leaves painted green and iron flowers painted lavender, white and yellow. The caddy will be used in the home to hold various articles such as napkins, teas, perfume, nail polish, soaps or miniature plants. In our opinion, the caddy is a multipurpose general household item. The applicable subheading for the caddy 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 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division