CLA-2-73:S:N:N1:113 856382

Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005

RE: The tariff classification of tin-plate container from Taiwan.

Dear Ms. Fumagalli:

In your letter dated September 13, 1990 you requested a tariff classification ruling.

The sample you submitted is 6" high tin-plate container which can be separated into three sections. The container has three figurines depicted on the sides, which are formed by twisting the three sections.

The applicable subheading for the tin-plate container will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of iron of steel, other. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport