CLA-2-73:OT:RR:NC:1:130
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019-3863
RE: The tariff classification of a tinplated steel gift tin
Dear Ms. Davidson:
In your letter, dated October 26, 2017, you requested a binding tariff classification ruling. The ruling was requested for a tinplated steel gift tin. A sample was submitted for our review and will be returned to you.
The item is identified as “Tin Santa’s Express Van”, SKU #10064692. It is a tinplated steel tin shaped and decorated like a holiday-themed delivery truck. It measures approximately 8 ½” (L) x 3 ½” (W) x 4 ½” (H). The top of the truck has a removable lid; the tin can be used to store candy or gifts, as a decoration, or as storage for other items.
The gift tin is not dedicated for use in the home. Also, in spite of its Santa and holiday decoration, it is not a festive article due to the utility of the tin; the gift tin can be used for storage, gift wrapping, or other purposes. Because the gift tin is a container made from steel, it is appropriately classified as such in heading 7310, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the will be 7310.29.0050, HTSUS, which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other: Other. 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division