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875574 87 Ruling Active

The tariff classification of a household container from the Netherlands

Issued July 16, 1992 by U.S. Customs and Border Protection.

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87 875574 (July 16, 1992)

Tariff classification

HTS codes: 7323.99.5000

Headings: 7323

Product description

The merchandise is a household container. It is decorated with reproductions of the works of Rembrandt. According to the Customs Laboratory report, the item is composed of tin plate with a painted lacquer surface.

CBP rationale

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

Full text

NY 875574 July 16, 1992 CLA-2-73:S:N:N1:113 875574 CATEGORY: Classification TARIFF NO.: 7323.99.5000 Ms. Lisa Cordova Karl Schroff and Associates, Inc. 182-16 149th Road Jamaica, NY 11413 RE: The tariff classification of a household container from the Netherlands Dear Ms. Cordova: In your letter dated June 16, 1992, on behalf of the Netherlands Chamber of Commerce, you requested a tariff classification ruling. The merchandise is a household container. It is decorated with reproductions of the works of Rembrandt. According to the Customs Laboratory report, the item is composed of tin plate with a painted lacquer surface. The applicable subheading for the household container will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles, of iron or steel, of tinplate. 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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