CLA-2-73:OT:RR:NC:N5 433
Jessica Rowe
Blue Q
703 West Housatonic Street Pittsfield, MA 01201
RE: The tariff classification of metals containers from China
Dear Ms. Rowe:
In your letter dated December 5, 2024, you requested a tariff classification ruling. A sample, technical and illustrative literature, a product description, and manufacturing processes were provided.
“Pocket Boxes” (item numbers GG620, GG621, GG622, GG623, GG624, GG625, GG626) are a series of tin-plated steel sheet metal containers with hinged lids. The containers have no internal compartments, and the lids are not removeable. The rectangle shaped containers are of a capacity not exceeding 300 liters, will be imported empty, are not fitted with mechanical or thermal equipment, and are not dedicated for use in the home. Color printed text, landscapes, and animal graphics are illustrated throughout the containers and the lids. The dimensions for each container approximate .75” in height, 4.25” in width, and 3” in depth. The documentation provided states, “[T]he intended use of our pocket box is for general container storage.” At the time of U.S. importation, the containers will be packaged 180 units per carton.
The applicable subheading for the subject merchandise will be 7310.29.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes and similar container, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Other: Other.” The rate of duty will be free.
Section 301 Trade Remedy:
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7310.29.0065, 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 7310.29.0065, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division