CLA-2-73:OT:RR:NC:N1:113
Ms. Suzanne Lagay Kay
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of a waste basket from China
Dear Ms. Kay:
In your letter dated August 29, 2008, you requested a tariff classification ruling. A sample of the item was submitted for our review.
The merchandise is a cylindrical waste basket with a foot pedal that opens the lid. It measures approximately 12 inches in height and 8 inches in diameter. The provided waste basket is made of tinplate steel that is colorfully decorated by pictures with a “Dora the Explorer” theme. Inside is a plastic basket insert with a wire handle. The waste basket is suitable for use by young girls in the bedroom or bathroom.
The applicable subheading for the waste basket will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, of tinplate. The rate of duty will be free.
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division