873460 87 Ruling Active

The tariff classification of a tinplate box from China

Issued May 27, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.5000

Headings: 7323

Product description

The tariff classification of a tinplate box from China

CBP rationale

The applicable subheading for the box will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles .

Full text

NY 873460 May 27, 1992 CLA-2-73:S:N:N1:113 873460 CATEGORY: Classification TARIFF NO.: 7323.99.5000 Mr. Fred Shapiro FASCO (USA) Ltd. 2 Three Gables Road Morris Township, NJ 07960 RE: The tariff classification of a tinplate box from China Dear Mr. Shapiro: In your letter dated April 14, 1992, you requested a tariff classification ruling. The merchandise is an empty rectangular box of metal used for storage of personal items in the home or school. Its lid is decorated with a picture of teenage television celebrities. The box is made of tinplate. The applicable subheading for the box will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles ... of tinplate. The rate of duty will be 3.1% ad valorem. The sample you supplied for this request was not legally marked. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides in general that all articles of foreign origin imported into the United States must be marked conspicuously, indelibly, legibly and as permanently as the nature of the article will permit in such manner as to indicate the country of origin to the ultimate purchaser in the United States. In any case in which the words "U.S." or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the U.S., appear on an imported article or its container, the name of the country of origin must appear in close proximity and in at least a comparable size. We suggest you contact your local Customs office before importation to determine an acceptable marking. 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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