CLA-2-73:RR:NC:N1:113 J83872

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of cookie containers from China

Dear Ms. Liu:

In your letter dated April 21, 2003, you requested a tariff classification ruling.

The merchandise is a set of three round, empty, cookie containers with lids (item number C74M1202). Your letter indicates that the containers are made of tinplated steel. The sample you submitted is the smallest container in the set, measuring approximately 5.5 inches in diameter and 2.75 inches in depth. The other two are 6.5 by 3.25 and 7.75 by 3.5 inches in diameter and width. All three containers are colored red with gold snowflake designs. The applicable subheading for the cookie containers will be 7323.99.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, kitchen or tableware suitable for food or drink contact. The rate of duty will be free.

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,
National Commodity
Specialist Division