CLA-2-73:OT:RR:NC:N4:422

Mr. Samuel Focarino
Comet Customs Brokers, Inc.
193 E Merrick Road Valley Stream, NY 11580

RE: The tariff classification of a galvanized steel wire handle from China

Dear Mr. Focarino:

In your letter dated February 18, 2023, on behalf of your client, Prime Global Products, you requested a tariff classification.  A photograph of the item was submitted along with your request.

The merchandise under consideration is a galvanized steel wire handle, item number 1020.  The galvanized steel wire handle is to be attached to a garden bucket.  The item is used in the garden and holds and carries articles in the bucket.  The wire handle is arch-shaped and is made of galvanized steel, and contains a white plastic grip in the center of the handle.  The galvanized steel wire handle measures approximately 14.5 inches wide by 9 inches high.  The plastic grip measures approximately 3.5 inches wide.  The wire size is approximately 0.17 inches wide.  You have indicated the galvanized steel wire handle will be sold and marketed to gardening centers.

The applicable subheading for the galvanized steel wire handle, item number 1020 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 at https://hts.usitc.gov/current

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division