The tariff classification of an iron boot tray from India

N261993 March 24, 2015 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of an iron boot tray from India Dear Ms. Portillo: In your letter dated February 12, 2015, you requested a tariff classification ruling. The submitted sample is identified as a basketweave antique copper boot tray, Item# 00735. This item is made of 100% galvanized iron, is of copper color and features a “basket weave” design on its surface. It is rectangular in shape and measures approximately 34” by 14”. It has a flat bottom and a raised rim around the perimeter that measures approximately 2” in height. This item is designed to be used on the floor to store boots and shoes that may be wet or dirty. When used in that capacity it is watertight but is not watertight if filled with water. As you requested, the sample will be returned to you. The applicable subheading for Item# 00735 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of iron…: other: 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/. 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”. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division