CLA-2-73:RR:NC:1:115 B80840

Ms. Laura Boyce
The Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of lunch boxes and a pencil case from Korea.

Dear Ms. Boyce:

In your letter dated January 4, 1997, you requested a tariff classification ruling. Your submitted samples will be returned to you as requested. The subject items are described as follows:

1) Lunch boxes - styles R1711001B and R1711002B - made of tinplate 2) Pencil case - style R1721001B - made of tinplate

The lunch boxes, 3" in width by 6" in length, will be marketed as purses but the actual use is up to the consumer. The pencil case is approximately 1/2" in width by 8" in length. The applicable subheading for the lunch boxes and the pencil case will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: other: of tinplate. The duty rate will be 1% 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 this 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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division