The tariff classification of an iron basket from China

NY R04007 June 15, 2006 CLA-2-73:RR:NC:N1:113 R04007 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy Crago Atico International USA, Inc. 501 Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an iron basket from China Dear Mr. Crago: In your letter dated May 23, 2006, you requested a tariff classification ruling. The merchandise is a heart-shaped basket made of iron coated with polyethylene (C078LA00243). A wire grid forms the base of the basket. The sides are composed of a repetitive design of open wire hearts. The basket measures approximately 6.5 in length and width. The applicable subheading for the iron basket will be 7323.99.9060, 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, 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/. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division