CLA-2.1B:FO:G07

Mr. David M. Rickert
E. Besler & Company
P.O. BOX 66361
Chicago, Illinois 60666-0361

RE: The tariff classification of a metal lunch box with/without a thermos from China

Dear Mr. Besler:

In your letter dated February 23, 1998, you requested a tariff classification ruling. A sample was submitted for our examination.

The submitted sample is a metal lunch box with/without a thermos. It measures approximately 9 x 7 x 4 inches, with a secures top closure and a single carrying handle. The item is not insulated and is entirely composed of metal. As requested, your sample is herein returned.

The applicable subheading for the lunch box with/without a thermos will be 4202.92.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, etc; Other. The rate of duty will be 20% ad valorem.

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.

Sincerely,

Jon A. Batt
Port Director
Detroit, Michigan