E84404 E8 Ruling Active

The tariff classification of ornament storage boxes from China

Issued July 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is a storage box for Christmas ornaments, Stock #93368. The box is a 16-inch replica of a tool chest. The box has enough room to store 12-15 replica Craftsman-tool Christmas ornaments. Although

CBP rationale

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

Full text

NY E84404 July 9, 1999 CLA-2-73:RR:NC:N1:113 E84404 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Michele I. Smith Dept. 733IMP Sears, Roebuck and Co. 3333 Beverly Road, BC 172A-A Hoffman Estates, IL 60179 RE: The tariff classification of ornament storage boxes from China Dear Ms. Smith: In your letter dated July 1, 1999, you requested a tariff classification ruling. The merchandise is a storage box for Christmas ornaments, Stock #93368. The box is a 16-inch replica of a tool chest. The box has enough room to store 12-15 replica Craftsman-tool Christmas ornaments. Although you state that the box is made of tin, we assume from the balance of your letter that it is actually made of sheet steel. The applicable subheading for the storage box will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, 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. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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