The tariff classification of steel crates from Thailand

N266858 August 14, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Denise Young-Sang Office Depot, Inc. 6600 North Military Trail, Mail Code: C408F Boca Raton, FL 33496 RE: The tariff classification of steel crates from Thailand Dear Ms. Young-Sang: In your letter dated July 13, 2015, you requested a tariff classification ruling. Samples of the steel crates were submitted for our review and will be returned as you requested. The two articles in question are described as steel crates. Both types of crates are comprised of stainless steel mesh. The crates are designed and intended to be used as file storage. The first crate is silver and measures approximately 14.44 inches in length by 13.18 inches in width by 10.63 inches in depth. You have indicated in your letter that the crate is stackable and contains a railing to hang file folders. The second crate is black and measures approximately 12.25 inches in length by 6 inches in width by 9.75 inches in depth. The crate holds letter size file folders. The applicable subheading for the steel crates will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Articles classifiable under subheading 7326.90.8588, HTSUS, which are products of Thailand 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 ann.taub@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division