The tariff classification of a mini locker from China

N200600 February 8, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 32505 RE: The tariff classification of a mini locker from China Dear Ms. Sudsinsunthorn: In your letter which was received by our office on January 18, 2012, you requested a tariff classification ruling. Detailed literature and a sample of the mini locker were submitted for our review. The sample will be returned to you as requested. The merchandise concerned is a miniature locker (Item #3064504) which will be used to store small personal items. The locker measures approximately 4.25 inches in diameter and approximately 4.25 inches wide and approximately 10.75 inches in height. The sample you provided is painted blue and resembles a school locker. The mini locker features 1 pad lock, 2 keys, 1 dry erase marker with an eraser and a magnet, and 2 plastic shelves. You indicate that the miniature locker (Item #3064504) is also available in the colors of green, silver, and pink. You stated that the item is comprised of tin. However, the item attracts a magnet; therefore, the lock box is either composed of iron or steel. You indicate that the item will be intended to be sold, marketed and packaged with a hangtag as a toy. However, while referred to as a toy, there is nothing about the “Mini Locker” that is inherently amusing or entertaining. The item is nothing more than a miniature metal locker to be used by children to store small items. The applicable subheading for the miniature locker (Item #3064504) will be 7323.99..9080, 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, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division