CLA-2-73:OT:RR:NC:N1:113
Mr. Raymond Hasson
Corbett International, Inc.
One Cross Island Plaza
Suite 203F
Rosedale, NY 11422
RE: The tariff classification of a lunch box from Taiwan
Dear Mr. Hasson:
In your letter dated February 24, 2011, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested.
The sample which you submitted is identified as a lunch box. It measures approximately 7¾ inches in length by 6 inches in height and 2¾ inches deep. In your email message sent to our office on March 8, 2011, you stated that the lunch box is comprised of 99 percent iron. The lunch box is painted blue and contains blue and white pinstripes. It has a plastic handle and a metal hinge latch. The lunch box features the NY Yankee ™ logo on the front and on the back the lunch box.
The applicable subheading for the lunch box will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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
National Commodity Specialist Division