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The tariff classification of steel boxes from the Philippines
Issued October 22, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80544 (October 22, 1997)
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The merchandise is a reusable steel box. The box has a lid with a latch attached by rivets to the back of the box. It is decorated with a permanently attached raffia material that surrounds the base of the box. The box is approximately 9 1/2 inches by 9 1/2 inches by 6 inches. You have suggested that the box may be classified in Chapter 80, HTS, as an article made of tin. Chapter 80 includes only articles made of the metal tin itself. "Tin," unfortunately, is also a common misnomer for thin steel sheet, as in this case. Although you describe the box as made of tin, it is actually made of galvanized steel sheet.
CBP rationale
The applicable subheading for the reusable box 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 C80544 October 22, 1997 CLA-2-73:RR:NC:MM:113 C80544 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Tobias Henderson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of steel boxes from the Philippines Dear Mr. Henderson: In your letter dated October 8, 1997, you requested a tariff classification ruling. The merchandise is a reusable steel box. The box has a lid with a latch attached by rivets to the back of the box. It is decorated with a permanently attached raffia material that surrounds the base of the box. The box is approximately 9 1/2 inches by 9 1/2 inches by 6 inches. You have suggested that the box may be classified in Chapter 80, HTS, as an article made of tin. Chapter 80 includes only articles made of the metal tin itself. "Tin," unfortunately, is also a common misnomer for thin steel sheet, as in this case. Although you describe the box as made of tin, it is actually made of galvanized steel sheet. The applicable subheading for the reusable box 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
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