CLA-2-73:S:N:N3:113 894758

Ms. Catherine Pritchard
Expeditors International
578 Eccles Avenue
P.O. Box 2568
South San Francisco, CA 94080

RE: The tariff classification of tins from Hong Kong

Dear Ms. Pritchard:

In your letter dated February 16, 1994, on behalf of Institutional Financing Services, Inc., you requested a tariff classification ruling.

The merchandise is the Botatanical Tins, a set of three cylindrical tins with removeable lids. They are made of tinplate and decorated with plants, flowers and fruit. The three tins are approximately 4 1/2, 5 and 5 1/2 inches in height.

The applicable subheading for the tins will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, of tinplate. The rate of duty will be 3.1 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