CLA-2-73:RR:NC:N1:113 F81219
Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Ave. So.
Kent, WA 98032
RE: The tariff classification of various containers from China
Dear Ms. Scott:
In your letter dated December 21, 1999, on behalf of Rix Products LLC, you requested a tariff classification ruling.
You have provided five samples of steel containers. We assume that they are not made of tinplate. Samples 1 through 3 are boxes with plastic handles and hinged lids. Sample 1, identified as a storage nesting box, is 7 5/8 inches wide, 6 inches tall and 3 3/8 inches deep. It is decorated with the symbols of the cartoon character Batman. When opened, it is seen to contain a smaller, similar box, 5 ½ inches by 4 ¼ inches by 2 ½ inches, decorated with the character Scooby-Doo.
Sample 2, identified as a round storage box, is 6 3/16 inches in diameter and 3 inches deep. It is flattened on the bottom. It is decorated with the character Scooby-Doo. Sample 3, identified as a large rectangular box, is 11 ¾ inches by 8 inches by 3 ½ inches. It is decorated with the character Tasmanian Devil.
Sample 4, identified as a small round tin, is 2 5/8 in diameter by 2 inches tall. It is decorated with the character Barbie. Sample 5, identified as a metal coin bank, is 3 ½ inches in diameter and 4 ½ inches tall. It has a lid, which is secured by a small padlock. It is decorated with references to the wrestler “Stone Cold” Steve Austin. There is nothing to indicate that the last two items are used for the commercial conveyance or packing of goods. They appear to be ordinary containers used around the home for storage.
The question of classification for the first three samples is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.
The applicable subheading for the small round tin and metal coin bank will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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