The tariff classification of a tinplate steel box from China

 N317132 February 3, 2021 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.1000; 9903.88.03 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of a tinplate steel box from China Dear Mr. Kenny: In your letter dated January 25, 2021, on behalf of your client CVS Pharmacy Inc., you requested a tariff classification ruling for a tinplate steel box. Pictures of the subject box were provided for our review. In your letter you identified the product under consideration as a Character Shape Tin Box, CVS item #499627. The box is available in three styles with Batman, Black Panther and Mandelorian designs. Each box measures approximately 9.5" x 4.5" x 2" and is made of tinplate steel. You stated in your letter that “There is no handle, no hinge and no latch; the lid fits snugly over the edges of the box and can be easily removed and replaced by the user. The box is suitable for holding a wide variety of small objects and might typically be used by a child to hold action figures or other small toys. The box is not fitted to hold any particular item.” You proposed classification for the subject tinplate steel box under subheading 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, other, not coated or plated with precious metal, of tinplate, other. However, this office disagrees because the tinplate steel box, CVS #499627, is not of the same class or kind as merchandise classified as household articles. Classification in 7323.99.5060 is therefore precluded. The applicable subheading for the Character Shape Tin Box, CVS item #499627, will be 7326.90.1000, 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.  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