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NY N016785




September 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0080

Ms. Geri K. Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of trash cans from Taiwan

Dear Ms. Davidson:

In your letter dated September 7, 2007, you requested a tariff classification ruling.

The merchandise for which you are requesting a ruling is described in your letter as stainless steel trash cans, VPN numbers CW1109 and CW1829. The front of the can is round and the back of the can is flat to allow the user to place it against the wall. Each trash can features a wide foot pedal, non-skid rubber base and 30 liter capacity. The body and mechanism of the can is composed of rustproof stainless steel. The user depresses the foot pedal to open the top of the can, and releases the foot pedal to close the lid. The can has a plastic liner to hold the trash and the user can insert a plastic bag inside the liner. VPN number CW1109 has a brushed stainless steel finish and VPN number CW1829 has a black epoxy finish.

The applicable subheading for the trash cans will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. 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 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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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