CLA-2-73:OT:RR:NC:N4:422
Mr. Mathew Samuel
Excite
4393 Sunbelt Drive
Addison, Texas 75001
RE: The tariff classification of tinplate steel cookie tins from China
Dear Mr. Samuel:
In your letter, which was received by this office on June 18, 2020, you requested a tariff classification ruling. Laboratory analysis and photographs were submitted along with your ruling request.
The items under consideration are identified in your letter as cookie tins, item # 9049288 and item # 9049289. You have indicated that all four cookie tins are comprised of 80% tinplated steel and 20% polyvinyl chloride (PVC). All of the bottoms for the cookie tins are made of tinplated steel. The lids to all of the cookie tins contain a clear view window made of PVC, which is encased in tinplated steel.
Laboratory analysis has confirmed that the cookie tins are safe for food contact. In your email dated 4/9/20, you indicated that the cookie tins are intended for the containment of baked goods and will be sold in retail stores during the Christmas season as cookie tins. In addition, you have provided photographs of the UPC barcode labels, showing that the merchandise will be marketed and sold as cookie tins. Upon importation, the articles are all imported empty.
The cookie tins, item # 9049288, are available in two styles. Each tin is round-shaped and measures approximately 7.75 inches long by 7.75 inches wide and 4 inches high.
One style contains a red lid with a picture of a snowman dressed in a winter hat and scarf holding a Christmas tree in its hand. The bottom of the cookie tin is red in color and is decorated with Christmas trees all around the tin.
The second style of cookie tin contains a green lid with a picture of a red car with a green wreath attached to the car’s front hood. The words “Merry and Bright” are printed across the top of the lid. The bottom of the tin is red and green in color, and is decorated with red and green trees all around the tin.
The cookie tins, item # 9049289, are available in two styles. Each tin is square-shaped and measures approximately 7.38 inches long by 7.38 inches wide and 2.63 inches high. One style contains a red lid with the words “Warm Wishes” printed across the top of the cover. The bottom of the tin is red and is decorated with snowflakes and trees all around the tin. The second style of cookie tin contains a silver lid with pictures of Christmas presents. The bottom of the tin is red in color and is decorated with trees all around the tin.
The cookie tins are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order.
GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character.
The tinplate iron accounts for the vast majority of the weight and value for all four cookie tins. Therefore, the essential character of the cookie tins is the tinplated steel. In accordance with GRI 3(b), the cookie tins will be classified in heading 7323, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel.
The applicable subheading for the cookie tins, item #9049288 and item #9049289 will be 7323.99.5030, HTSUS, which provides for “Table, kitchen or 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 the 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division