The tariff classification of a tinplate container, tinplate smoker box and iron magnet from China.
Issued July 11, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8505.11.0000, 7323.99.7000, 7310.29.0050
Product description
The merchandise under consideration consists of a tinplate container with a removable lid measuring approximately 6 ½” long by 4 ¼” wide by 3 ¼” deep, a tinplate smoker box measuring approximately 1” long by 4” wide by 3 inches deep, and an iron magnet. After importation, the tin will be filled with seasoned wood chips. The tin is designed to hold the wood chips and smoker unit. The smoker unit is to be filled with the wood chips and attaches to the underside of a barbeque grill by the magnet. The heat of the grill causes the smoker to generate “flavored” wood smoke, adding a smoke flavor to the food being grilled. The tin is not intended for reuse or refill and will be discarded after use. The smoker unit box and magnet are also meant to be discarded and are not expected to be useable once the chips in the tin are consumed. The high heat causes the magnet to lose its magnetism after several uses. You have submitted a sample of the tin and smoker unit, with wood chips, with your request.
CBP rationale
The applicable subheading for the tinplate container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), 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, Other. The applicable subheading for the tinplate smoker box will be 7323.99.7000, HTSUS, which provides for “Other cooking ware of iron or steel. The applicable subheading for the iron magnet will be 8505.11.0000, HTSUS, which provides for “Permanent magnets: Of metal.
Full text
N032638 July 11, 2008 CLA-2-73:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 7310.29.0050; 7323.99.7000; 8505.11.0000 Mr. John Marshall W.J. Byrnes & Co. 8383 NE Sandy Blvd. Portland, OR 97220 RE: The tariff classification of a tinplate container, tinplate smoker box and iron magnet from China. Dear Mr. Marshall: In your letter dated June 27, 2008, on behalf of Royal Summit, Inc., you requested a tariff classification ruling. The merchandise under consideration consists of a tinplate container with a removable lid measuring approximately 6 ½” long by 4 ¼” wide by 3 ¼” deep, a tinplate smoker box measuring approximately 1” long by 4” wide by 3 inches deep, and an iron magnet. After importation, the tin will be filled with seasoned wood chips. The tin is designed to hold the wood chips and smoker unit. The smoker unit is to be filled with the wood chips and attaches to the underside of a barbeque grill by the magnet. The heat of the grill causes the smoker to generate “flavored” wood smoke, adding a smoke flavor to the food being grilled. The tin is not intended for reuse or refill and will be discarded after use. The smoker unit box and magnet are also meant to be discarded and are not expected to be useable once the chips in the tin are consumed. The high heat causes the magnet to lose its magnetism after several uses. You have submitted a sample of the tin and smoker unit, with wood chips, with your request. The applicable subheading for the tinplate container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), 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, Other.” The rate of duty will be Free. The applicable subheading for the tinplate smoker box will be 7323.99.7000, HTSUS, which provides for “Other cooking ware of iron or steel.” The rate of duty will be 5.3% ad valorem. The applicable subheading for the iron magnet will be 8505.11.0000, HTSUS, which provides for “Permanent magnets: Of metal.” The rate of duty will be 2.1% ad valorem. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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