CLA-2-42:RR:NC:TA:341 K84289

Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of lunch boxes from China.

Dear Ms. Santos:

In your letter dated March 11, 2004, you requested a tariff classification ruling for lunch boxes.

You have submitted two samples with your request identified as style number 266959. The items are lunch boxes principally used for personal temporary transportation and storage of food. The boxes are manufactured of tin featuring hinged lids with trunk like fasteners and top carrying handles. Each box is printed on the exterior with cartoon characters depicting “Spiderman” and “Sponge Bob Spuarepants”. They measure approximately 8”(W) x 6”(H) x 3”(D). Your samples are being returned as requested.

The applicable subheading for the lunch boxes of tin will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases… and similar containers, other. The rate of duty will be 20 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division