CLA-2-73:RR:NC:N1:113 J87955

Ms. Leslie J. Cummings
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive NE
Grand Rapids, MI 49595

RE: The tariff classification of pullout basket from China.

Dear Ms. Cummings:

In your letter dated August 4, 2003, you requested a ruling on tariff classification.

The merchandise is a steel-wire, under-the-sink, storage basket. The basket is an epoxy-coated 3-tier basket that is mounted under the cabinet on slides. It comes with a removable bottle organizer.

The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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