CLA-2-73:OT:RR:NC:N5:433
Seongbae Eum
REFINAR
11, Seocheon-Ro 201 Beon-Gil, Giheung-Gu,
Yongin-Si 17111
South Korea
RE: The tariff classification of a metal container from South Korea
Dear Seongbae Eum:
In your letter dated July 22, 2025, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature, and a product description were provided for review.
The “Tin-Plated Box” is a tin-plated steel sheet metal container with a removeable lift-off lid. The rectangle
shaped container does not have internal compartments, is of a capacity not exceeding 300 liters, is not fitted
with mechanical or thermal equipment, is not dedicated for use in the home, is of a size easily moved or
handled, and will be imported empty. The container is not embossed and does not printed graphics on the
exterior. The container dimensions approximate 8.2” in length, 4.7” in width, and 2.4” in depth. Information
provided states, “[T]he item is commonly used as retail packaging for candles, cookies, tea, small crafts, and
gift items.”
You propose classification of the tin-plated steel box in subheading 8007.00.5000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Other articles of tin: Other. We disagree.
Primarily, the tin-plated steel box, as you described, is predominantly steel which has been electroplated with
tin for decorative and protective purposes. As such, it does not meet the definition of “Tin or articles thereof”
per Note 1 to Chapter 80, HTSUS. Consequently, it is precluded from classification in heading 8007,
HTSUS. Secondly, heading 8007, HTSUS, is a residual or basket provision which covers tin articles that are
not more specifically provided for elsewhere in the tariff. The Explanatory Notes (ENs) to heading 8007 state
that “This heading covers all articles of tin, other than those covered by the preceding headings of this
Chapter or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more
specifically covered elsewhere in the Nomenclature.” An article of tin could be classified in heading 8007 if
it was determined that the item is not more specifically provided for in any other heading of the tariff. Since
the tin-plated steel box is provided for elsewhere, it is therefore precluded from classification in heading
8007.
The applicable subheading for the subject merchandise will be 7310.29.0065, 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, whether or not lined or heat insulated,
but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other: Other:
Other.” The general rate of duty will be free.
Trade Remedy:
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.90, in addition to subheading 7310.29.0065, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including South Korea, will be subject to an additional 10 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in
addition to subheading 7310.29.0065, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division