F84973 F8 Ruling Active

The tariff classification of a metal containers and coasters from China

Issued March 30, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.5060, 7310.29.0050

Headings: 7310, 7323

Product description

Item #64108 is the Tin Grins/Greeting Card. This container is about 7 ½ inches by 5 ¼ inches by 7/8 inches [19 cm. x 13.5 cm. x 2.3 cm.] It is imprinted with a holiday or occasional greeting. It will be filled with candy after importation. Item #65063 is the Golf Tin and Tin Coasters. It is a tinplate container holding coasters made of tinplate and cork. This container is 2 ½ inches tall and 3 ¾ inches in diameter [6.5 cm. x 9.7 cm.]. It is imprinted with amusing sayings about golf. It will also be filled with candy after importation.

CBP rationale

coasters made of tinplate and cork. This container is 2 ½ inches tall and 3 ¾ inches in diameter [6.5 cm. x 9.7 cm.]. It is imprinted with amusing sayings about golf. It will also be filled with candy after importation. The applicable subheading for the Tin Grins container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any material … of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 liters, other. The rate of duty will be free. The applicable subheading for the coasters in their container will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free.

Full text

NY F84973 March 30, 2000 CLA-2-73:RR:NC:N1:113 F84973 CATEGORY: Classification TARIFF NO.: 7310.29.0050; 7323.99.5060 Ms. Lisa Peterson American Specialty Confections 980 Aldrin Drive Eagan, MN 55121 RE: The tariff classification of a metal containers and coasters from China Dear Ms. Peterson: In your letter dated March 20, 2000, you requested a tariff classification ruling. The samples you provided are tinplate candy containers. Item #64108 is the Tin Grins/Greeting Card. This container is about 7 ½ inches by 5 ¼ inches by 7/8 inches [19 cm. x 13.5 cm. x 2.3 cm.] It is imprinted with a holiday or occasional greeting. It will be filled with candy after importation. Item #65063 is the Golf Tin and Tin Coasters. It is a tinplate container holding coasters made of tinplate and cork. This container is 2 ½ inches tall and 3 ¾ inches in diameter [6.5 cm. x 9.7 cm.]. It is imprinted with amusing sayings about golf. It will also be filled with candy after importation. The applicable subheading for the Tin Grins container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any material … of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 liters, other. The rate of duty will be free. The applicable subheading for the coasters in their container will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free. 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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