The tariff classification of an iron wire box from China

N022321 January 29, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Carl A. Luther Staples, The Office Superstore, LLC 500 Staples Drive, 5th Floor West Framingham, MA 01702 RE: The tariff classification of an iron wire box from China Dear Mr. Luther: In your letter dated December 31, 2007, you requested a tariff classification ruling on a wire box from China. In response to our letter requesting more information, a sample of the wire box and additional information was received by our office on January 22, 2008. The merchandise is identified in your letter as the Magnetic Wire Box, item number 05042-US. The Magnetic Wire Box is made of iron and measures approximately 5¼ inches wide by 4 inches high. You stated that the box features three magnets on the back to be used to stick inside a metal locker to hold small articles. The bottom of the box is made of solid iron to prevent articles from falling through. The box also features a small three-sided vertical slot made of solid iron to separate some articles held in the box from other articles. The Magnetic Wire Box will be sold in a blister display package with a cardboard backing for retail sale. The applicable subheading for the Magnetic Wire Box 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