CLA-2-73:R:N4:115 815645
Ms. Karen Quintana
New Wave Transport (U.S.A.) Inc.
2417 E. Carson St., Suite 200
Long Beach, CA 90810
RE: The tariff classification of a trash trap from Taiwan.
Dear Ms. Quintana:
In your letter dated September 29, 1995, you requested a tariff classification ruling, on behalf of your client, Pacific Oasis Ent., Inc., El Monte, CA.
The subject item, model #401G, is a trash trap made of steel. It has a capacity of 28 gallons and is 21" in height. The trash trap will be utilized at parks, golf courses, etc.
The applicable subheading for the trash trap will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.3% ad valorem.
Consideration was given to classifying this product under subheading 7326.90.8590, HTS, as you have suggested. However, due to the wire-type construction of the trap, it is more specifically provided for as an article of wire. Additionally, this product is enumerated in the Explanatory Notes under articles of wire.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Roger J. Silvestri
Director
National Commodity Specialist Division