CLA-2-73:OT:RR:NC:N5:113
Mr. Erez Davidi
Zipit USA Inc.
7 Essex Green Drive, Suite 50 Peabody, MA 01960
RE: The tariff classification of a pencil case from China
Dear Mr. Davidi:
In your letter dated July 27, 2023, you requested a tariff classification ruling. A description and photographs of the pencil case were submitted for our review.
The merchandise is identified as the Zip & Lock tin pencil case (SKU number ZLTB-9). The submitted marketing literature described the pencil case as a molded storage box that features a lockable zipper closure with two keys. You stated in your email to our office on August 2, 2023, that the Zip & Lock pencil case is made of tinplate steel. The pencil case measures approximately 8.7 inches in length by 5.5 inches in width by 2.6 inches in height. The principal use of the subject case is to store pencils, erasers, sharpeners, and other writing implements.
The applicable subheading for the Zip & Lock tin pencil case (SKU number ZLTB-9) will be 7326.90.1000, Harmonized Tariff Schedule of the United States (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 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, HTSUS, 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 and Border Protection 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, please contact National Import Specialist Ann Taub [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division