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

Pamela Charlene Berry
Marisol International
871 Ridgeway Loop, Ste 203
Memphis, TN 38120

RE: The tariff classification of iron or steel buckets from China

Dear Ms. Berry:

In your letter dated March 7, 2011, you requested a tariff classification ruling on behalf of your client Midwest CBK. The samples which you submitted are being returned to you as requested.

The samples which you submitted are two iron or steel buckets. The first item concerned is a bucket (Item #221860) which measures 8 inches in length by 8 inches wide and 16 inches in height. It is shaped like a bucket and has a wire handle on each side of the bucket. The exterior of the bucket is painted blue with white swirls, circles and stars. Since the metal bucket attracts a magnet, we believe that the bucket is comprised of either iron or steel. The item will be used to store various articles in the home.

The second item concerned is a bucket (Item #221877) which measures 6 inches in length by 6 inches wide and 7 inches in height. It is shaped like a bucket and has a wire handle. The exterior of the bucket is painted red with white swirls, circles and stars. Since the metal bucket attracts a magnet, we believe that the bucket is comprised of either iron or steel. The item will be used to store various articles in the home. The applicable subheading for the iron or steel buckets 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, 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 Ann Taub at (646) 733-3018.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division