CLA-2-73:OT:RR:NC:N1:113
Ms. Jennifer A. Metayer
SUI International, Ltd.
380 Hurricane Lane, Suite 201
Williston, VT 05495
RE: The tariff classification of a lunch box from China
Dear Ms. Metayer:
In your letter dated April 30, 2010, you requested a tariff classification ruling.
The sample which you submitted is a lunch box. It measures approximately 20.2 centimeters in length by 17.2 centimeters in height and 10.2 centimeters in width. In a telephone conversation with our office on May 19, 2010, you stated that the lunch box is made of painted, tin-plated steel and has a plastic handle. The subject lunch box features an illustration of a skeleton wearing a helmet on roller skates. The word “Rollerbones®” is printed beneath the skeleton.
The applicable subheading for the lunch box will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, of tinplate. The rate of duty will be free.
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
National Commodity Specialist Division