CLA-2 RR:CR:TE 963647 jsj
7326.90.8586
Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Avenue, South
Kent, Washington
98032
Re: Metal Containers with Hinges and Handles; Tin-plated Iron or Steel; Subheadings 7326.90.1000 and 7326.90.8586 HTSUSA; HQ 965063; HQ 963539 (April 12, 2002) Incorporated by Reference.
Dear Ms. Scott:
The purpose of this correspondence is to respond to your request dated December 21, 1999, and received by the Customs Service, Customs Information Exchange on January 11, 2000. The correspondence in issue requested a binding classification ruling of five metal containers on the behalf of Rix Products, L.L.C.
New York Ruling Letter F81219 (Jan. 13, 2000) classified two of the items. This ruling letter will address the classification of the three remaining containers.
This ruling is being issued subsequent to the following: (1) A review of your submission dated December 21, 1999; and (2) An examination of the sample containers not classified in NY F81219.
FACTS
The articles submitted for classification consideration are steel painted containers of varying sizes. The containers have hinges and handles.
Sample One is described by the customs broker as a “storage nesting box.” It is presented to this office painted on the exterior and interior with depictions of the cartoon character “Batman.” It is identified as item number: 107784.
The first sample has the shape and characteristics of a traditional school lunch box, only smaller. It is seven and five-eighths (7 5/8) inches in width, six (6) inches in height and three and three-eighths (3 3/8) inches in depth. It has a plastic handle that is approximately four (4) inches long. The handle swivels from the right side of the container to the left side, as opposed to front to back. The container has two loop-style hinges on the bottom of one side that enables the side to be opened outward. It has a metal latch on the top that secures the container closed. It is not internally fitted and has no container for a beverage.
Sample Two is described by the customs broker as a “round storage box.” It is presented to this office painted on the exterior and interior with depictions of the cartoon character “Scooby-Doo.” The face of the character “Scooby-Doo” is impressed in the sheet steel on the side of the container that opens. It is identified as item number: 108590.
The second sample is a round container with a flat bottom. The flat bottom enables the container to rest up right. Sample two measures six (6) inches in height and three (3) inches in depth. It is six and three-sixteenth (6 3/16) inches in diameter. It has a plastic handle that is approximately four (4) inches long. The handle swivels from the front side of the container to the back. The container has two loop-style hinges on the bottom of one side that enables the side to be opened. It has a metal latch on the top that secures the container closed. It is not internally fitted and has no container for a beverage.
Sample Three is described by the customs broker as a “large rectangular box.” It is presented to this office painted on the exterior and interior with depictions of the cartoon character “Tasmanian Devil.” It is identified as item number: 108675.
The third sample is a rectangular container. Sample three measures eleven and three-fourths (11 ¾) inches in width, eight (8) inches in height and three and one-half (3 ½) inches in depth. It has a plastic handle that is four and seven-eighths (4 7/8) inches long. The handle swivels from the right side of the container to the left side. The container has a single five and one-half (5 ½) inch long loop-style hinge on the bottom of one side that enables the side to be opened. It has a single metal latch on the top that secures the container closed. It is not internally fitted and has no container for a beverage.
The samples have labeling on the bottom that provides information regarding their origin and trademark rights. The labeling additionally notes that the items are “NOT RECOMMENDED FOR CHILDREN 3 YEARS OF AGE AND UNDER.”
The containers, according to Customs understanding, are made of tin-plated steel. They are not, however, constructed for long-term or rigorous use. The handle hinges and the metal clasps are not designed or constructed for significant wear.
The sample containers are all marked as products of China.
ISSUE
What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the painted, tin-plated, steel containers with handles and latches of the above-described dimensions ?
LAW AND ANALYSIS
The Customs Service in Headquarters Ruling Letter 963539 (April 12, 2002) classified substantially similar containers in subheading 7326.90.1000, HTSUSA.
Subheading 7326.90.1000, HTSUSA, provides for:
7326 Other articles of iron or steel:
Other:
Of tinplate.
The legal reasoning and analysis employed in HQ 963539 is adopted by reference. Headquarters Ruling Letter 963539 is attached to and made a part of this ruling letter.
The Customs Service notes that although sample three is significantly larger than the other samples in this ruling request and in HQ 963539, it is not very durable and, therefore, not classified in heading 4202, HTSUSA. The items designated eo nomine in heading 4202, HTSUSA, are:
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly of mainly covered with such materials or with paper.
The Tasmanian Devil container, while possessing a shape and size similar to suitcases and briefcases listed in heading 4202, HTSUSA, lacks other important characteristics. Customs has determined that sample three, particularly because it is not durable nor intended to organize, store, protect and carry personal effects, is not ejusdem generis, or of the same kind, with the containers identified eo nomine, that is by name, in heading 4202, HTSUSA. See Totes v. United States, 865 F. Supp. 867 (Ct. Int’l Trade 1994).
The metal containers with hinges and handles, identified by Rix Products, L.L.C. as the “storage nesting box,” “round storage box” and “large rectangular box,” are classified in subheading 7326.90.1000, HTSUSA, pursuant to the analysis provided in HQ 963539.
The Customs Service specifically notes for the attention of the importer and the customs broker that Customs has not undertaken a laboratory analysis to confirm that the containers in issue are tin-plated. Should the containers not prove to be tin-plated, this would significantly impact the classification and rate of duty of this merchandise and, additionally, bear negatively on the importer’s obligation to use reasonable care in the classification, value and entry of its merchandise. See HQ 965063 (April 12, 2002) (a binding classification ruling issued to Expeditors International of Washington, Inc. as the customs house broker of Rix Products, L.L.C. classifying similar merchandise advised to be tin-plated).
Should these containers not be tin-plated, they would be classified in subheading 7326.90.8586, HTSUSA. Subheading 7326.90.8596, HTSUSA, provides for:
7326 Other articles of iron or steel:
Other:
Other:
Other:
Other;
7326.90.8586 Other.
The Customs Service is aware of HQ 964234 (April 23, 2001), HQ 961707 (Mar. 19, 1999) and PD C85024 (Mar. 31, 1998) classifying similar metal containers in Chapter 42, HTSUSA. Customs is re-examining the classification of this merchandise and considering whether this merchandise should be classified in heading 7326, HTSUSA, of Chapter 73. If a decision is made to re-classify the merchandise addressed in the identified ruling letters, the Customs Service will proceed in accordance with 19 U.S.C. 1625 (c).
HOLDING
The tin-plated steel containers with hinges and handles, identified by Rix Products, L.L.C. as a “storage nesting box,” a “round storage box” and a “large rectangular box,” are classified in subheading 7326.90.1000, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is FREE.
The legal reasoning and analysis of Headquarters Ruling Letter 963539 (April 12, 2002) is adopted by reference. Headquarters Ruling Letter 963539 is attached to and made a part of this ruling letter.
Sincerely,
John Durant, Director
Commercial Rulings Division