CLA-2-73:RR:NC:N1:113 H88277

Mr. Michael R. Dorman
Creskoff & Dorman
1028 North Lake Avenue, Suite 202
Pasadena, CA 91104

RE: The tariff classification of a lunch box from China.

Dear Mr. Dorman:

In your letter dated February 21, 2002, you requested a ruling on behalf of NECA, Inc. on tariff classification.

The sample you provided is a set consisting of a lunch box with an insulated beverage container. It is 21 cm. in length, 17cm in height and 9.7 cm. in width. The lunch box is made of tinplate and has a plastic handle. The sample is decorated with a Star Trek theme, but you intend to import others with various television and movie themes. The insulated container has a metal shell with a plastic chamber. It is not a vacuum vessel.

The applicable subheading for this product 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 general rate of duty will be free.

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 646-733-3018.


Robert B. Swierupski
National Commodity
Specialist Division