CLA-2-73:S:N:N3:113 808180 JTS

Mr. Walter Fong
Fritz Companies, Inc.
550-3 Eccles Avenue, South
San Francisco, CA 94080

RE: The tariff classification of tins from China

Dear Mr. Fong:

In your letter dated March 7, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling.

The merchandise is the Crayon Tin, item number 2665. It is a round, tinplate container with a removable lid that is decorated with pictures of crayons. The container measures approximately 4 inches high and 3.5 inches in diameter. There is a plastic facsimile of a box of crayons attached to the lid. After importation, the tin will be filled with candy. In the opinion of this office, this tin is intended to be re-used as a household container.

The applicable subheading for the tins will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), 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 2.5 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