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 square-shaped wastebaskets each measure
approximately 11 7/8 inches high by 8 inches wide. The capacity is 3 gallons. You have indicated that the
wastebaskets are primarily for residential use.
Item #1913 is a square stainless-steel wastebasket with a chrome finish.
Item #1914 is a square stainless-steel wastebasket with a satin nickel finish.
Item #1915 is a square stainless-steel wastebasket with a black matte finish.
Item #1913B is a square stainless-steel wastebasket with a brushed brass finish.
Item #1934 is a square 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 1913, 1914, 1915, 1913B, 1934 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China will be
subject to an additional ad valorem rate of duty of 10 percent. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 7323.93.0080, HTSUS, listed above.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division