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The tariff classification of lunch boxes and a pencil case from Korea.
Issued January 10, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B80840 (January 10, 1997)
Tariff classification
HTS codes: 7326.90.1000
Headings: 7326
Product description
Your submitted samples will be returned to you as requested. The subject items are described as follows: 1) Lunch boxes - styles R1711001B and R1711002B - made of tinplate 2) Pencil case - style R1721001B - made of tinplate The lunch boxes, 3" in width by 6" in length, will be marketed as purses but the actual use is up to the consumer. The pencil case is approximately 1/2" in width by 8" in length.
CBP rationale
The applicable subheading for the lunch boxes and the pencil case will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: other: of tinplate.
Full text
NY B80840 January 10, 1997 CLA-2-73:RR:NC:1:115 B80840 CATEGORY: Classification TARIFF NO.: 7326.90.1000 Ms. Laura Boyce The Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of lunch boxes and a pencil case from Korea. Dear Ms. Boyce: In your letter dated January 4, 1997, you requested a tariff classification ruling. Your submitted samples will be returned to you as requested. The subject items are described as follows: 1) Lunch boxes - styles R1711001B and R1711002B - made of tinplate 2) Pencil case - style R1721001B - made of tinplate The lunch boxes, 3" in width by 6" in length, will be marketed as purses but the actual use is up to the consumer. The pencil case is approximately 1/2" in width by 8" in length. The applicable subheading for the lunch boxes and the pencil case will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: other: of tinplate. The duty rate will be 1% 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 this 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
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