CLA-2-73:OT:RR:NC:N4:422
Mr. Joseph Stinson
2616 Bellows Drive
Wilmington, DE 19810
RE: The tariff classification of steel buckets from China
Dear Mr. Stinson:
In your letter dated May 30, 2021, you requested a tariff classification ruling. A sample and a photograph of the items were submitted along with your ruling request.
The items under consideration are referred to as rustic buckets, SKU #28186901. In an email to this office, you indicated that the steel buckets are available in three sizes and will be sold separately.
The small bucket measures approximately 5 1/5 inches high and is 4 ½ inches in diameter. The medium size bucket measures approximately 6 ½ inches high and is 5 1/5 inches in diameter. The large size bucket measures approximately 8 inches high and is 6 ½ inches in diameter. The outer surfaces are all stamped with gourds and pumpkins and are whitewashed and textured to give an antique-style appearance. You have indicated that the buckets will be sold during the Fall/Harvest season. The items will be used to store various articles in the home.
You suggest classification of the decorative rustic buckets in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like…: Statuettes and other ornaments, and parts thereof; Other”. However, Explanatory Note 83.06 (B) states this group “covers articles which have no utility value but are wholly ornamental…” These articles have a utility value as buckets and are thereby excluded from classification under this subheading.
The applicable subheading for the steel buckets, SKU #28186901, will be 7323.99.9080, (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, 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 the World Wide Web 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., 9903.88.13, 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, including information on exclusions and their effective dates, 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).
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division