The tariff classification of caddies from China and India

N250084 February 27, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0080; 7323.99.9080 Ms. Kelsey Dawn Fason Pier 1 Imports 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of caddies from China and India Dear Ms. Fason: In your letter dated February 3, 2014, you requested a tariff classification ruling. Photographs of the caddies under consideration were submitted with your letter for our review. The subject merchandise included three styles of metal caddies identified as VIN # SKI-62384 A, VIN # 2013-2928 and VIN # GA-5355. VIN # SKI-62384 A is described as a metal towel caddy that is designed to hold paper hand towels. The subject caddy is made of stainless steel with a copper antiqued finish. The caddy measures approximately 8.07” in width by 4.13” in depth by 1.97” in height. VIN # SKI-62384 A is made in India. VIN # 2013-2928 is described as a metal wire 3-tier caddy made of wrought iron with a powder coated finish. Each tier is basket-like in shape. The caddy under consideration measures approximately 15”in width by 15” in depth by 26” in height. VIN # 2013-2928 is made in China. VIN # GA-5355 is described as a metal caddy that features two round open areas to hold small bottles. The caddy in question is made of wrought iron and is nickel plated. The caddy measures approximately 8”in width by 10.5” in height. VIN # GA-5355 is made in India. You indicated that the subject caddies are advertised and sold for use in various rooms of the house and are for general household use. The applicable subheading for the caddy identified as VIN # SKI-62384 A 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. The applicable subheading for the caddies identified as VIN # 2013-2928 and VIN # GA-5355 will be 7323.99.9080, 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. Articles classifiable under subheadings 7323.93.0080 and 7323.99.9080, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division