CLA-2-73:OT:RR:NC:N4:422
Ms. Irene Lew Gatco, Inc. 1550 Factor Avenue San Leandro, CA 94577 RE: The tariff classification of stainless-steel wastebaskets from China Dear Ms. Lew: In your letter dated September 11, 2025, you requested a tariff classification ruling. A photograph was submitted along with your request. The items concerned are stainless-steel wastebaskets. The stainless-steel wastebaskets all have a padded base, a removable open top lid and are leak proof. The five rectangular shaped steel wastebaskets each measure approximately 11 ¼ inches high by 11 ¼ inches wide. The capacity is 3.18 gallons. You have indicated that the wastebaskets are primarily for residential use. Item #1916 is a rectangle stainless steel wastebasket with a chrome finish. Item #1917 is a rectangle stainless steel wastebasket with a satin nickel finish. Item #1918 is a rectangle stainless steel wastebasket with a black matte finish. Item #1916B is a rectangle stainless steel wastebasket with a brushed brass finish. Item #1938 is a rectangle stainless steel wastebasket with a brushed brass finish on top and a black matte bottom finish. The applicable subheading for the stainless steel wastebaskets, Item #’s 1916, 1917, 1918, 1916B, and 1938 will be 7323.93.0080, 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: Of stainless steel. Other.” The general rate of duty will be 2 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 7323.93.0080, HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter 99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.90 will be subject to a duty of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7323.93.0080, HTSUS. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division