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NY A89311




November 18, 1996

CLA-2-73:RR:NC:1:113 A89311

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Mr. Michael Rosbach
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of watering cans from China

Dear Mr. Rosbach:

In your letter dated November 1, 1996, you requested a tariff classification ruling.

The merchandise is described as a zinc plated metal sprayer with brass handle (item #970193). The sample you provided is a galvanized steel watering can with brass-plated top and side handles, and a brass decorative strip on the bottom. It has a capacity of 1.5 gallons and measures 6 1/4 inches by 10 inches by 6 « inches. While you describe the item as usable as a decoration, it is the opinion of this office that it is a functional watering can.

The applicable subheading for the watering can will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other. The duty rate will be 3.4 percent ad valorem.

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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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