CLA-2-73:S:N:N1:113 880337
Mr. Jonathan R. Moore
Windels, Marx, Davies and Ives
The Army and Navy Club Building
1627 Eye Street, N.W.
Washington, DC 20006
RE: The tariff classification of tin boxes from China
Dear Mr. Moore:
In your letter dated November 12, 1992, on behalf of C.P.
Heng & A. Feliciano, you requested a tariff classification
ruling.
The merchandise is a cylindrical tin box with a removable
lid. The box is about 2 1/2 inches in diameter and 1 1/4 inches
high. It is painted with colorful, stylized flowers. According
to your letter, it will be offered for sale to distributors of
cosmetic products to be given away in promotions.
The applicable subheading for the box, if made of tinplate,
will be 7323.99.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for table, kitchen or other
household articles, other, of tinplate. The rate of duty will be
3.1 percent ad valorem.
The applicable subheading for the box, if made of sheet
steel, will be 7323.99.9000, Harmonized Tariff Schedule of the
United States (HTS), which provides for table, kitchen or other
household articles, other, other. The rate of duty will be 3.4
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