CLA-2-73:RR:NC:N1:113 M84040
Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a cat food dish holder from China
Dear Ms. Marcoux:
In your letter dated May 30, 2006, you requested a tariff classification ruling.
The merchandise is called the Cat Water and Food Dish Holder (item number 56040). It is composed of an iron wire figure of a standing cat with two circular wire holders attached at the base. The holders can accommodate 5.5-inch diameter bowls (not included) for cat food and water. Overall, the Cat Water and Food Dish Holder measures approximately 17.75 inches long by 6 inches deep by 14.5 inches high.
The applicable subheading for the cat food dish holder 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, 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division