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NY J88692




September 11, 2003

CLA-2-73:RR:NC:N1:113 J88692

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Mr. Brandon Terrell
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a watering can from China.

Dear Mr. Terrell:

In your letter dated August 19, 2003, on behalf of Midwest Quality Glove, Inc., you requested a ruling on tariff classification.

The sample you provided is the Barbietm watering can, style BA420K. Said to be made of galvanized tin, it attracts a magnet. Therefore, it is apparently made of galvanized (zinc-plated) steel. Although the item is tagged as “great for playing in the garden,” it is a full-sized, functional watering can, holding about a quart.

The applicable subheading for this product 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 general 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.).

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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