CLA-2-73:RR:NC:N1:113 I82546
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, 11514
RE: The tariff classification of a lunch box from China.
Dear Mr. August:
In your letter dated May 14, 2002, you requested a ruling on tariff classification.
The sample you provided is item 3352, an Easter Lunch Box. The box is made of sheet steel, and measures 18 cm. x 7.6 cm x 13.5 cm. It has a hinged lid and a plastic handle. The box is decorated with bunnies playing baseball and chicks hatching from Easter eggs.
The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The general 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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division