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NY B88801




September 4, 1997

CLA-2-73:RR:NC:MM:113 B88801

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Mr. Arlen T. Epstein
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of a basket from China

Dear Mr. Epstein:

In your letter dated August 21, 1997, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The merchandise is a steel wire basket decorated to resemble a duck (item number 17356). Attached to the exterior of the basket are a duck's head, tail, feet and wings made of sculptstone. It also has a sculptstone lid with handle in the form of a flower. Your letter indicates that sculptstone is composed of a blend of 65% polyester, 31% plaster powder, 2% white powder, 1% stiffener and 1% other materials. The basket will be used in the home to store small articles. It measures approximately 4 inches in diameter and 4 inches in height. In the opinion of this office, the essential character of this item is imparted by the steel wire basket.

The applicable subheading for the basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), 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.

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,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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