H81177 H8 Ruling Active

The tariff classification of containers from China.

Issued May 22, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

Four of these holders are containers made of tinplated sheet steel. They have carrying handles and hinged lids. Sample 5 is a container in the shape and design of a can of Pepsi-Cola®. The can is actually designed to hold and display a 1:64-scale Model stock car. The top of the can slides out to reveal a compartment.

CBP rationale

The applicable subheading for Sample 5 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.

Full text

NY H81177 May 22, 2001 CLA-2-83:RR:NC:N1:113 H81177 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Jennifer Scott Expeditors International of Washington, Inc. 1318 64th Ave. South Kent, WA 98032 RE: The tariff classification of containers from China. Dear Ms. Scott: In your letter dated May 9, 2001, you requested a ruling on behalf of Rix Products LLC on tariff classification. The samples you provided are “holders,” said to be made of tinplate. Four of these holders are containers made of tinplated sheet steel. They have carrying handles and hinged lids. Sample 5 is a container in the shape and design of a can of Pepsi-Cola®. The can is actually designed to hold and display a 1:64-scale Model stock car. The top of the can slides out to reveal a compartment. The applicable subheading for Sample 5 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be free. The question of classification for the other four samples is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. 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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