CLA-2-73:RR:NC:N1:113 E81700
Mr. Charles A. Rider
Pleasant Company
8400 Fairway Place
Middleton, Wisconsin 53562-2554
RE: The tariff classification of a logo tag and a pencil box from China
Dear Mr. Rider:
In your letter dated January 19, 1999, you requested a tariff classification ruling.
The samples you provided are a printed logo on a ball chain and a metal pencil box. The logo tag, item LLT-01, is a folded paper tag 1 ¼ inches by 1 ½ inches. It is attached to a 4-inch ball chain and has a cartoon logo of a girl “Amelia” printed on the outside.
The pencil boxes come in two versions. The LSPC-01 is a printed box with a plastic piece of bacon attached to the lid. The LSPC-02 is a printed box without the bacon. The sample box you provided 20.5 cm. in length and 5 cm. in width. It is made of steel sheet metal.
The applicable subheading for the logo will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels . . . printed in whole or in part by a lithographic process. The rate of duty will be 4.4 cents per kilogram.
The applicable subheading for the pencil boxes will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division