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NY M80051

January 30, 2006

CLA-2-73:RR:NC:N1:113 M80051


TARIFF NO.: 7323.93.0080

Ms. Simone Simon
Agra-Services Brokerage CO., Inc.
221-20 147th Avenue
Jamaica, NY 11413

RE: The tariff classification of step cans from China

Dear Ms. Simon:

In your letter dated January 12, 2006, on behalf of Polder, Inc., you requested a tariff classification ruling.

The sample you submitted is a large stainless steel step can with a powder painted white finish (item number 228531). It has a 5.3-gallon capacity and a removable plastic inner pail with a carry handle. The step can measures 18 inches in height and 11.75 inches in diameter. Stepping on the lever at the bottom of the can raises the lid. The lid locks in an open position for hands-free use. An identical step can is also available with a stainless steel finish (item number 228534). Your letter lists other sizes of the same step can. Item numbers 204014 (stainless steel finish) and 204012 (white powder painted stainless steel finish) are small step cans measuring 11.25 inches high and 8 inches in diameter with a 1.3-gallon capacity. Item numbers 217214 (stainless) and 217212 (white) are medium step cans with a 15.75-inch height, 10-inch diameter, and 3.2-gallon capacity. The last step can is jumbo size with a 7.9- gallon capacity. It measures 26.5 inches in height and 11.5 inches in diameter. The stainless steel model is item number 232344 and the white powder-coated stainless steel model is item number 232201. The jumbo versions of the step can have an inner pail made of zinc instead of plastic.

The applicable subheading for the stainless steel step cans will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, if 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 the 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.


Robert B. Swierupski

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