856609 85 Ruling Active

The tariff classification of a decorative "Truck Tin", and decorative "Truck Tin" bank from Hong Kong.

Issued October 2, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.5000, 7310.29.0050

Headings: 7310, 7323

Product description

One "Truck Tin" is an empty decorated tin that could later be filled with candy. The second "Truck Tin" has a slot in the top and could be used as a child's bank.

CBP rationale

The applicable subheading for the empty decorated tin will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers of iron or steel. The applicable subheading for the empty decorated "Truck Tin bank" which has a slotted top will be 7323.99.5000, HTS, which provides for household articles of iron or steel, other.

Full text

NY 856609 OCT 2 1990 CLA-2-73:S:N:N1:113 8556609 CATEGORY: Classification TARIFF NO.: 7310.29.0050 :7323.99.5000 Ms. Carol A. Garrity Garrett Hewitt International 901 N. Broadway N. White Plains, N.Y. 10603 RE: The tariff classification of a decorative "Truck Tin", and decorative "Truck Tin" bank from Hong Kong. Dear Ms. Garrity: In your letter dated September 24, 1990 you requested a tariff classification ruling. The samples you submitted are tin-plated decorated "Truck Tins". One "Truck Tin" is an empty decorated tin that could later be filled with candy. The second "Truck Tin" has a slot in the top and could be used as a child's bank. The applicable subheading for the empty decorated tin will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers of iron or steel. The rate of duty will be free. The applicable subheading for the empty decorated "Truck Tin bank" which has a slotted top will be 7323.99.5000, HTS, which provides for household articles of iron or steel, other. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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