The tariff classification of trash cans from Taiwan

N033616 July 24, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of trash cans from Taiwan Dear Ms. Davidson: In your letter dated July 17, 2008, you requested a tariff classification ruling. Copies of photographs of the trash can were submitted for our review. The merchandise is identified in your letter as the Stainless Steel Butterfly Step-On Can (SKU number 10048444). The trash can features a foot pedal, a non-skid rubber base and a 30 liter capacity. The body and mechanism of the can is composed of rustproof stainless steel. The user depresses the foot pedal to open the top of the can. You indicate in your letter that the two halves of the lid part open like the wings of a butterfly. The user releases the foot pedal to close the lid. The liner of the can is a plastic pail that holds the trash and the user can insert a plastic bag inside the interior pail. You indicate that the interior plastic pail is shaped to handle even bulky items like milk jugs, cereal boxes and soda bottles. The applicable subheading for the trash cans 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