CLA-2-73:OT:RR:NC:N4:422
Ms. Cayce Johnson
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of iron metal baskets from China
Dear Ms. Johnson:
In your letter dated December 18, 2024, you requested a tariff classification ruling. Photographs were submitted along with your request.
The items are three styles of 100% iron metal baskets. You have indicated that all of the iron baskets will be used to hold and store general-purpose household items and are not safe for food contact. You also state that the metal iron baskets will be sold in the home décor section and are intended for household use.
SKU 40357501 is a square-shaped, open-top, iron wire powder-coated bin. Seagrass (Zostera marina) strips are wrapped around the frame at the top and the side handles. The bin is sold individually in four different sizes. Extra Large is approximately 17.91 inches long by 12.8 inches wide by 8.66 inches high. Large is approximately 16.34 inches long by 11.42 inches wide by 7.87 inches high. Medium is approximately 13.78 inches long by 10.24 inches wide by 7.09 inches high. Small is approximately 12.2 inches long by 8.86 inches wide by 5.91 inches high.
SKU 40463601 is a round, open-top, iron wire bin larger at the top than tapers down to the base. On each side of the basket is a metal handle with wood. The bin is sold individually in three different sizes. Large is approximately 16 inches in diameter by 12 high. Medium is approximately 14 inches in diameter by 10 inches high. Small is approximately 12 inches in diameter by 8 inches high.
SKU 40463701 is a round, open-top, iron wire powder-coated mesh bin. The bin is sold individually in four different sizes. Extra Large is approximately 18 inches in diameter by 12 inches high. Large is approximately 16 inches in diameter by 10 inches high. Medium is approximately 14 inches in diameter by 9 inches high. Small is approximately 12 inches in diameter by 8 inches high.
You reference Headquarters ruling H240475, dated July 3, 2017, that the iron metal bins subject to your ruling request are similar to the plastic collapsible bins in HQ H240475. In HQ H240457, the plastic collapsible storage bins were classified according to their constituent material and were excluded from heading 9403, Harmonized Tariff Schedule of the United States, (HTSUS), as other furniture. The plastic collapsible storage bins were not exclusively for household use; they were to be used outside of the home. Therefore, the plastic collapsible storage bins were classified in heading 3926, HTSUS, as other articles of plastic, specifically 3926.90.99, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” Thus, since the iron metal bins, subject to this ruling request, are excluded from heading 9403 and are marketed and sold for general household use, the iron metal bins will be classified as an other household article of iron or steel in heading 7323, HTSUS.
The applicable subheading for the iron metal baskets, SKU 40357501, SKU 40463601, and SKU 40463701 will be 7323.99.9080, 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.
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., 9903.88.03, 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, 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). 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division