The tariff classification of a smart can from China

N015661 August 23, 2007 CLA-2-73:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a smart can from China Dear Ms. Davidson: In your letter dated August 10, 2007, you requested a tariff classification ruling. The merchandise for which you are requesting a ruling is identified in your letter as a 16 gallon smart can, SKU number 10043565. The can is used for the collection of litter. It is composed of rustproof stainless steel and plastic. The user opens the can by lifting the inside circle in the top of the lid. The user closes the can by placing the inside circle back on the can and pushing it down. The lid has one loop attached to each side. The user secures the lid to the can by attaching the loops on the lid to the handles on the can. The round smart can measures approximately 17 inches in diameter and 27 inches in height. The applicable subheading for the smart can will be 7323.93.0080, 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, of stainless steel, other. The rate of duty will be 2 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