H81212 H8 Ruling Active

The tariff classification of a pillbox from Korea.

Issued May 23, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.3500

Headings: 7326

Product description

The box is made of steel and enameled with a picture of flowers. You intend to import items K58B0272 through K58B0279, a selection of similar boxes, in round, oval or rectangular shapes. Each of these boxes will be topped with a different flower design. Because of the relatively low value of these boxes, we believe that they will actually be used.

CBP rationale

The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, containers of a kind normally carried on the person, in the pocket or in the handbag.

Full text

NY H81212 May 23, 2001 CLA-2-73:RR:NC:N1:113 H81212 CATEGORY: Classification TARIFF NO.: 7326.90.3500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a pillbox from Korea. Dear Ms. Liu: In your letter dated May 13, 2001, you requested a ruling on tariff classification. The sample you provided is item K58B0272, a small, round pillbox. The box is made of steel and enameled with a picture of flowers. You intend to import items K58B0272 through K58B0279, a selection of similar boxes, in round, oval or rectangular shapes. Each of these boxes will be topped with a different flower design. Because of the relatively low value of these boxes, we believe that they will actually be used. The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, containers of a kind normally carried on the person, in the pocket or in the handbag. The general rate of duty will be 7.8 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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