CLA-2-73:RR:NC:N1:113 F81395

Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of tinplate articles from China

Dear Ms. Scott:

In your letter dated December 21, 1999, on behalf of Rix Products, you requested a tariff classification ruling.

The samples you submitted consist of an empty container and a decorative picture made of tinplate. The hinged tinplate container measures approximately 8 inches long by 3 inches wide by 1 inch deep. It has the shape and size of a pencil case, is decorated with a Superman theme, and appears suitable for storing children’s school supplies. The sample you provided is ready for retail display and sale in a vacuum sealed package. The other article is a 19.5 inch by 15.5 inch sheet of tinplate printed with a colorful cartoon scene. Each corner of the picture has a drilled hole to allow it to be hung on a wall for ornamental purposes.

The applicable subheading for the tinplate container 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 rate of duty will be free.

The applicable subheading for the steel picture will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed pictures, designs and photographs. The rate of duty will be 1.2 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 212-637-7008.


Robert B. Swierupski
National Commodity
Specialist Division