CLA-2-73:RR:NC:N1:113
Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Drive, Suite 101
Memphis, TN 38118
RE: The tariff classification of a stackable crate from China
Dear Ms. Roye:
In your letter dated February 27, 2007, on behalf of Earle Industries, Inc, you requested a tariff classification ruling.
The merchandise is a crate made of steel wire mesh (item number 6144-1648). Shaped like a cube with an open top, it measures approximately 1 foot square. There are cutout openings on two sides that serve as handles. The crate will be used for storage and organization in the home, office or school, and can be stacked one upon the other to save space.
The applicable subheading for the crate 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