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NY R03488




April 5, 2006

CLA-2-73:RR:NC:N1:113 R03488

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0060

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a colander from China

Dear Mr. Crago:

In your letter dated March 17, 2006, you requested a tariff classification ruling.

The merchandise is an over-the-sink colander made of stainless steel (item number C038PA00755). It measures approximately 13.75 inches long by 9.5 inches wide by 4.25 inches deep. The colander features a slightly larger rectangular, steel frame that allows the colander to rest over the kitchen sink. In your letter, you mention possible classification of the colander under 7324.90.0000 as sanitary ware and parts thereof, of iron or steel. However, the exemplars listed in the Explanatory Notes for sanitary ware do not include items of this nature that are used in the kitchen during food preparation.

The applicable subheading for the colander with frame will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem.

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 on the World Wide Web at http://www.usitc.gov/tata/hts/.

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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