This ruling has been revoked and is no longer current.

Superseded by {H275864}.

I82546 I8 Ruling REVOKED

The tariff classification of a lunch box from China.

Issued June 7, 2002 by U.S. Customs and Border Protection.

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I8 I82546 (June 7, 2002)

Tariff classification

HTS codes: 7326.90.3500

Headings: 7326

Product description

The box is made of sheet steel, and measures 18 cm. x 7.6 cm x 13.5 cm. It has a hinged lid and a plastic handle. The box is decorated with bunnies playing baseball and chicks hatching from Easter eggs.

CBP rationale

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

Full text

NY I82546 June 7, 2002 CLA-2-73:RR:NC:N1:113 I82546 CATEGORY: Classification TARIFF NO.: 7326.90.3500 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, 11514 RE: The tariff classification of a lunch box from China. Dear Mr. August: In your letter dated May 14, 2002, you requested a ruling on tariff classification. The sample you provided is item 3352, an Easter Lunch Box. The box is made of sheet steel, and measures 18 cm. x 7.6 cm x 13.5 cm. It has a hinged lid and a plastic handle. The box is decorated with bunnies playing baseball and chicks hatching from Easter eggs. The applicable subheading for this product will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel, other, other, 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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