CLA-2-73:OT:RR:NC:N4:428
Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of a metal box with a plastic insert, containing a stainless steel flask from China.
Dear Mr. Mulvihill:
In your letter dated June 16, 2009, on behalf of T.O.P. Marketing, you requested a tariff classification ruling.
The submitted sample is a rectangular metal box made of tinplated steel, containing a plastic insert and a stainless steel flask. The plastic insert is shaped to hold the flask and a bottle of liquor. The box has a hinged front cover with a clear plastic window and measures 12 ¾” in length by 8 ¾” in width by 4-1/8” in depth. The flask measures 4 ¾” in height by 3 ½” in width by ¾” in thickness. The words “The Glenlivet” appear in raised lettering on the cover and on the ends of the box. The words are also etched on the front of the flask. The bottom of the box is printed with a pictorial timeline outlining the history of The Glenlivet. After importation, a bottle of liquor will be placed in the box before being placed on sale.
The subject metal box is a packing container composed of different components (the metal box and the plastic insert) and is considered a composite good. Regarding the essential character of the composite good, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal box imparts the essential character to the good.
Your sample is being returned as requested.
The applicable subheading for the metal box with plastic insert will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters… Of a capacity of less than 50 liters: Other, Other.” The rate of duty will be Free.
The applicable subheading for the stainless steel flask will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in the handbag.” The rate of duty will be 7.8% ad valorem.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division