CLA-2-73:RR:NC:N1:113: L87801

Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Road, Suite 205
Monterey Park, CA 91754

RE: The tariff classification of flasks from China

Dear Mr. Awana:

In your letter dated September 10, 2005, on behalf of Sheldon Tech DBA, you requested a tariff classification ruling.

The merchandise consists of three styles of stainless steel flasks. Item number M-1303-M1-L is shaped like a cell phone. It has a 3-ounce capacity. Item number CF-884 is a traditional flask that holds 8 ounces. Item number Q1006-L is a 6-ounce flask shaped like a jerry can.

The applicable subheading for the flasks will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem.

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