The tariff classification of oval tins from the Philippines

NY C82597 December 15, 1997 CLA-2-73:RR:NC:MM:113 C82597 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 oval tins from the Philippines Dear Mr. Henderson: In your letter dated December 5, 1997, you requested a tariff classification ruling. The merchandise is Style # 108056 Metal Oval Tin. The item is a small, oval bucket, 5 3/4 inches long, 4 1/2 inches wide and 2 inches high. It has two rings attached to both sides with a ribbon for decoration. It is made of galvanized steel sheet, not the metal tin. The applicable subheading for the oval tin 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. The rate of duty effective January 1, 1998, will remain 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