The tariff classification of a watering can from China

N028955 June 9, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a watering can from China Dear Mr. Crago: In your letter dated May 21, 2008, you requested a tariff classification ruling. A copy of a photograph of a watering can was submitted for our review. The item is identified as a Galvanized Watering Can (item number A026LA00059). The watering can is made of galvanized steel. The top of the can measures approximately 4 7/8 inches long by 3 7/8 inches wide. The bottom portion of the can measures approximately 6 3/8 inches long by 4 3/8 inches wide by 6 1/2 inches deep. You indicate that the watering can will be used in the home. The applicable subheading for the watering can 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