The tariff classification of mesh stacking bins from China

N068483 July 29, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 9403.20.0015 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of mesh stacking bins from China Dear Ms. Davidson: In your letter dated July 7, 2009, you requested a tariff classification ruling. A sample of one size of the item was submitted for our review. The merchandise is identified as mesh stacking bins made of epoxy coated steel. They are silver in color and available in four sizes. The small size (SKU number 10029379) measures 4 inches in length by 2 inches in width by 3 inches in height. The mini size (SKU number 10049773) measures 5 inches by 6 inches by 4 inches. The large size (SKU number 10029378) measures 15 inches by 19 inches by 8 inches. The extra-large size (SKU number 10047336) measures 11 inches by 15 inches by 8 inches. The bins can be stacked upon one another and are designed to store toys, craft supplies and other household articles. The mini and the small bins will be used on a desk, table or cabinet. The large and extra-large bins will be placed on the floor. The applicable subheading for the small and mini mesh bins 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. The applicable subheading for the large and extra-large mesh bins will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household, other. The rate of duty will be free. 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