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

Ms. Debra Dudzinski
LF USA, Inc.
1359 Broadway, 21St Floor
New York, NY 10018

RE: The tariff classification of a composter from China

Dear Ms. Dudzinski:

In your letter dated April 11, 2013, you requested a tariff classification ruling on a composter. The sample will be returned to you as requested.

The submitted sample is a composter that is made of stainless steel. The composter under consideration consists of a cylinder, a handle that is attached to each side, and a lid with holes and a loop on the top for lifting the lid. The subject article measures approximately 7 inches in diameter and 11 inches in height. The composter in question is designed for household use.

The applicable subheading for the stainless steel composter will be 7323.93.0080, 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, of 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 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,

Thomas J. Russo
Director
National Commodity Specialist Division