M84638 M8 Ruling Active

The tariff classification of a craft set from China

Issued July 14, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.5060

Headings: 7323

Product description

The merchandise is the Gallery J Lunch Box Kit, item 37351. The “lunch box” is a tinplate box with a handle. It contains paper, paper bags, stickers, a rub-on sheet, brads, clips, tags, ball chain, ribbons, and inkpad and an instruction booklet. The set is actually used to assemble a paper bag book that can be used to hold memorabilia, which will be stored in the box.

CBP rationale

The applicable subheading for the Lunch Box Kit will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, other.

Full text

NY M84638 July 14, 2006 CLA-2-73:RR:NC:N1:113 M84638 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Mr. Ted Pascador Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive Suite 514 Taylor, MI 48180 RE: The tariff classification of a craft set from China Dear Mr. Pascador: In your letter dated June 23, 2006, on behalf of Colorbok, Inc., you requested a tariff classification ruling. The merchandise is the Gallery J Lunch Box Kit, item 37351. The “lunch box” is a tinplate box with a handle. It contains paper, paper bags, stickers, a rub-on sheet, brads, clips, tags, ball chain, ribbons, and inkpad and an instruction booklet. The set is actually used to assemble a paper bag book that can be used to hold memorabilia, which will be stored in the box. The applicable subheading for the Lunch Box Kit will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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