The tariff classification of pet feeders from India

N031327 July 1, 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 pet feeders from India Dear Mr. Crago: In your letter dated June 19, 2008, you requested a tariff classification ruling. Copies of photographs of the pet feeders were submitted with your letter for our review. The merchandise is identified as Adjustable Pet Feeders (item numbers A056KA00559 and A056KA00560). Each pet feeder consists of an adjustable iron stand and two stainless steel bowls. Each item measures approximately 21 inches long by 10.5 inches wide by 17.25 inches high. The height of the bowl can be adjusted from a minimum of 3 inches to a maximum of 15 inches. Item number A056KA00559 has a bowl capacity of two quarts. Item number A056KA00560 has a bowl capacity of three quarts. The applicable subheading for the pet feeders 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 regular 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/. Articles classifiable under subheading 7323.99.9060, HTSUS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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