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NY J83033




April 21, 2003

CLA-2-73:RR:NC:N1:113 J83033

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.5060

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of watering cans from China

Dear Mr. Stinson:

In your letter dated April 3, 2003, you requested a tariff classification ruling.

The samples you submitted are two styles of watering cans made of tinplated steel (item number 932253). Both cans have an embossed grape design, one with a matte finish and the other, with a shiny finish. Each can measures approximately 8 inches in height. While you describe the watering cans as ornamental articles, it is the opinion of this office that they are functional watering cans. The applicable subheading for the watering cans will be 7323.99.5060, 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, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free.

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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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