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

Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of storage baskets from China

Dear Ms. Pendris:

In your letter dated February 2, 2010, you requested a tariff classification ruling. You submitted a sample which will be returned to you as requested.

The merchandise is a set of two magnetic iron wire mesh storage baskets covered with epoxy and polyester resin (item number 68060). One basket has a single compartment and measures approximately 6.5 inches long by 3.25 inches wide by 5.75 inches high. The other basket features 3 compartments and measures approximately 7.5 inches long by 2.5 inches wide by 5 inches high. There are five magnets on the back of each basket that allow the baskets to adhere to most flat metal surfaces. The baskets will be used to store such items as pencils, scissors, shopping lists, coupons and stamps.

The applicable subheading for the storage baskets will be 7323.99.9060, 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