CLA-2-73:OT:RR:NC:N4:422
Mr. David Quinonez
Pier 1 Imports
100 Pier 1 Place, Level 11
Fort Worth, TX 76102
RE: The tariff classification of an iron hanging fruit/vegetable basket from India
Dear Mr. Quinonez:
In your letter dated December 3, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a 3-Tiered Iron Hanging Fruit/Vegetable Basket, SKU 2929086. It is comprised of three iron wire baskets that hang, one below another, by a natural rope that measures approximately ½” in diameter. The top basket measures approximately 9” in diameter, the middle basket measures approximately 10” in diameter and the bottom basket measures approximately 11” in diameter. Each basket measures approximately 4” in height. This item is designed to be hung in the kitchen to hold fruits and vegetables. You have suggested that this item is correctly classified in subheading 7323.99.9030 and we agree.
The applicable subheading for SKU 2929086 will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…kitchen…articles…of iron…: other: other: not coated or plated with precious metal: other: other…kitchen or tableware suitable for food or drink contact. The duty rate 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).
Articles classifiable under subheading 7323.99.9030, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division