B89387 B8 Ruling Active

The tariff classification of reusable tin pails from the Philippines

Issued October 3, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is a tin pail with a lid. The item is cylindrical, 5 inches tall and 5 inches in diameter. The pail and lid are made of galvanized steel.

CBP rationale

The applicable subheading for the tin pail will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other.

Full text

NY B89387 October 3, 1997 CLA-2-73:RR:NC:MM:113 B89387 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Kristen Gibson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of reusable tin pails from the Philippines Dear Ms. Gibson: In your letter dated September 22, 1997, you requested a tariff classification ruling. The merchandise is a tin pail with a lid. The item is cylindrical, 5 inches tall and 5 inches in diameter. The pail and lid are made of galvanized steel. The applicable subheading for the tin pail will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →