C81890 C8 Ruling Active

The tariff classification of embossed cans from China

Issued November 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is an embossed steel can. The can comes in three styles: Style# 107539 (pink); Style# 107540 (green); and Style# 107541 (purple). The cans are about 6 inches in height and 7 inches in diameter. They are embossed with a stylized rose-and-leaf pattern. After importation, the can will be filled with gift products and sold at retail. The can, however, is useable on its own.

CBP rationale

The applicable subheading for the steel can 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 C81890 November 21, 1997 CLA-2-73:RR:NC:MM:113 C81890 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Kristen Gibson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of embossed cans from China Dear Ms. Gibson: In your letter dated November 14, 1997, you requested a tariff classification ruling. The merchandise is an embossed steel can. The can comes in three styles: Style# 107539 (pink); Style# 107540 (green); and Style# 107541 (purple). The cans are about 6 inches in height and 7 inches in diameter. They are embossed with a stylized rose-and-leaf pattern. After importation, the can will be filled with gift products and sold at retail. The can, however, is useable on its own. The applicable subheading for the steel can 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. 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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