CLA-2-73:OT:RR:NC:N1:113
Ms. Wendy Sudsinsunthorn
Summit Products, LLC
2160 Highland Avenue South
Birmingham, AL 32505
RE: The tariff classification of a lock box from China
Dear Ms. Sudsinsunthorn:
In your letter which was received by our office on January 18, 2012, you requested a tariff classification ruling. Detailed literature and a sample of the lock box were submitted for our review. The sample will be returned to you as requested.
The merchandise concerned is a lock box (Item #3064004) which will be used in the home to secure personal items. The box measures approximately 5 inches in diameter and approximately 6 inches wide and approximately 3 inches in height. The sample you provided is painted blue and contains a combination lock and a key lock. The lock box also contains a knob located above the key lock that when pushed to the right the box can be opened. On top of the box is a coin slot so that the user can deposit money into the slot without having to open the box. The lock box also contains a carry-on handle on top of the box. Inside the box is a removable plastic tray. You indicated that the lock box (Item #3064004) is also available in the colors of black, red and pink. You stated that the item is comprised of tin. However, the item attracts a magnet; therefore, the lock box is either composed of iron or steel.
You indicated that the item will be intended to be sold, marketed and packaged with a hangtag as a toy. However, while referred to as a toy, there is nothing about the “Cash Box” that is inherently amusing or entertaining. The item is nothing more than a metal cash box to be used by children to store money or other small valuables.
The applicable subheading for the lock box (Item #3064004) will be 7323.99.9080, 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, other, other, other. The rate of duty will be 3.4 percent 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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division