The tariff classification of a steel cooler from China

N104201 May 20, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a steel cooler from China Dear Mr. Crago-Edwards: In your letter dated May 4, 2010, you requested a tariff classification ruling. The subject merchandise is a can-shaped steel cooler (A050AA02120). The item measures approximately 15.35 inches in height by 9.45 inches in diameter. The cooler and lid are made of steel. A wooden handle is attached to the top of the lid of the cooler for transporting the item. Metal clasps are located on each side of the cooler to open and close the cooler. This item is intended for outdoor, garden or camping use. The applicable subheading for the steel cooler 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, 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