The tariff classification of a caddy from China

N031716 July 9, 2008 CLA-2-73: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 caddy from China Dear Mr. Crago: In your letter dated June 23, 2008, you requested a tariff classification ruling. A copy of a photograph of the caddy was submitted with your letter for our review. The merchandise is identified as the Wire Buffet Caddy (item number C038QA00781). The caddy is a rectangular-shaped, open iron wire basket. The overall size of the buffet caddy is approximately 9.5 inches long by 6.25 inches wide by 4.5 inches high. The caddy features one large compartment, three small compartments and two carrying handles. The large compartment measures approximately 9.5 inches long by 3.25 inches wide by 4.5 inches high. Each small compartment measures approximately 3.25 inches long by 3 inches wide by 4.5 inches high. You indicate in your letter that the Wire Buffet Caddy is for household use. 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