The tariff classification of an iron tray from India

N323751 January 31, 2022 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Mr. Anil Ranka Exmart International Pvt Ltd. D 21-22, Epip, Kasna Greater Noida, 201310 India RE: The tariff classification of an iron tray from India Dear Mr. Ranka: In your letter dated January 19, 2022, you requested a tariff classification ruling. A photograph of the item was submitted along with your request. The item under consideration is referred to as an iron tray, model #EX-3006. The round tray measures approximately 12 inches in diameter by 1.65 inches in height. You have indicated that the article is comprised of 90% iron and 10% polyresin. The item is a white round tray with gold trim. Printed in the center of the tray is an image of an orange pumpkin with two brown leaves on each side. The tray is intended for decorative home use during the Fall/Harvest season. The applicable subheading for the iron tray 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; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, 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. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division