The tariff classification of pet bowls from China

NY R04849 October 2, 2006 CLA-2-73:RR:E:NC:N1:113 R04849 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of pet bowls from China Dear Mr. Crago: In your letter dated September 7, 2006, you requested a tariff classification ruling. The merchandise consists of a number of pet food bowls. Each item consists of two stainless steel bowls in a decorative stand. Item A056KA00355 has a wooden stand with a polyester scarf decoration. Item A056KA00356 has either a fish-shaped base or a bone-shaped base. Item A056KA00358 has a cat design. Item A056KA00359 has a rectangular base. The applicable subheading for the bowls with their bases 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; of stainless steel, other. The rate of duty will be 2 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