CLA-2-73:OT:RR:NC:N1:113
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, Rhode Island 02895
RE: The tariff classification of crayon storage boxes from China
Dear Mr. Kenny:
In your letter dated January 17, 2020, on behalf of your client CVS Pharmacy Inc., you requested a tariff classification ruling on a crayon storage box. A sample and pictures of the subject box were provided for our review and will be returned as requested.
In your letter you described the product under consideration as a crayon storage box made from tinplate steel, CVS #402767. You indicated that the subject box is designed to organize and hold up to 64 crayons. The box features a hinged top and measures approximately 6" by 4.25" by 2". You stated that “There is a design applied to the cover and sides of the box to enhance its visual appeal and to provide an amusing and whimsical feeling to the user.” It is sold in the section of the store where crayons are displayed.
You proposed classification for the subject crayon storage box under subheading 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, other. However, this office disagrees because the crayon storage box, CVS #402767, is not of the same class or kind as merchandise classified as household articles. Classification in 7323.99.5060 is therefore precluded.
The applicable subheading for the crayon storage boxes, CVS #402767, will be 7326.90.1000, HTSUS, which provides for other articles of iron or steel, other, of tinplate. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division