CLA-2-73:OT:RR:NC:N1:113
Ms. Jeanette Arciero
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of tinplated steel containers from China
Dear Ms. Arciero:
In your letter dated August 19, 2013, you requested a tariff classification ruling. Samples were submitted for our review and will be returned to you as requested.
The merchandise under consideration is a set of three round, empty, nesting containers with lids (Item #934811). Your letter states that the items are made of 100% tin plate steel. All of the containers are intended for the containment of baked goods. The largest sample you submitted measures approximately 7 ¾ inches long by 7 ¾ inches wide by 3 inches high. The container and the lid are decorated with three teddy bears dressed in winter clothes that are decorating a tree. The words “Have a Holly Jolly Christmas” are printed on the container and the lid. The second nesting tin measures approximately 6 ½ inches long by 6 ½ inches wide by 2 ¾ inches high. The container and the lid are decorated with teddy bears and presents. The words “Tis the Season” are printed on the container and the lid. The third nesting tin submitted measures approximately 5 ¼ inches long by 5 ¼ inches wide by 2 inches high. The container and the lid are decorated with teddy bears dressed in winter clothes. The teddy bears are singing and the words “We Wish You a Merry Christmas” are printed on the lid.
The applicable subheading for the tinplated steel containers (Item #934811) will be 7323.99.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen and other household articles and parts thereof, of iron or steel…other, 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.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division