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The tariff classification of tinplated steel and iron boxes from China
Issued September 23, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N278712 (September 23, 2016)
Tariff classification
HTS codes: 7326.90.1000
Headings: 7326
Product description
The article that you have provided is described in your letter as a “tin box with colorful polka dots with a black background”. The box is made of tinplated steel and iron with paint on the surface. You indicated that the box in question is intended to be used for storage and organization. The box will be imported in assorted colors.
CBP rationale
The applicable subheading for the tinplated steel and iron boxes will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, of tinplate.
Full text
N278712 September 23, 2016 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.1000 Ms. Denise Young-Sang Office Depot, Inc. 6600 North Military Trail, Mail Code: C408F Boca Raton, FL 33496 RE: The tariff classification of tinplated steel and iron boxes from China Dear Ms. Young-Sang: In your letter dated July 29, 2016, you requested a tariff classification ruling. A sample of the subject box was submitted with your ruling request and will be returned as you requested. The article that you have provided is described in your letter as a “tin box with colorful polka dots with a black background”. The box is made of tinplated steel and iron with paint on the surface. You indicated that the box in question is intended to be used for storage and organization. The box will be imported in assorted colors. The applicable subheading for the tinplated steel and iron boxes will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, of tinplate. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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