The tariff classification of a steel bin from India

N152735 March 30, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a steel bin from India Dear Ms. Morgan: In your letter dated March 9, 2011, you requested a tariff classification ruling. A picture of the bin was submitted with your request. The item concerned is a steel bin (Costco item number 571211). The item is an oval shaped bin with handles on each side of the bin. You state that the bin is comprised of sheet steel and plated with copper to achieve a copper-like finish and give a rustic appearance. The item measures 21.5 inches in diameter in length by 13 inches wide and 11.5 inches tall. This bin will be used in the home to organize and store items. The applicable subheading for the steel bin will be 7323.99.9080, 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. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9080, 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”. 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