CLA-2-73:OT:RR:NC:N1:113
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a mini mailbox from China
Dear Ms. Oliver:
In your letter dated May 28, 2009, you requested a tariff classification ruling. A sample of the item was submitted for our review. Your sample will be returned as requested.
The merchandise is a small tinplate replica of a rural mailbox (item number S401692). It measures 5 inches in length by 4 inches in width by 4.5 inches in height. The mailbox is painted white and is decorated with embossed red, pink and orange glitter hearts and the word “LOVE”. Instead of the typical movable arm with a flag to indicate mail, it has an arm with a heart. The front of the mini mailbox has a hinged door that opens downward and closes by means of a wire and ball closure. Although you suggest that the subject item will be sold for Valentine’s Day, the National Import Specialist that handles festive articles has stated that “love and hearts” are generic motifs of affection not limited to Valentine’s Day.
The applicable subheading for the mini mailbox will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division