The tariff classification of tinplated steel pet urns from Thailand

N349275
June 20, 2025
CLA-2-83:OT:RR:NC:N5:121
CATEGORY: Classification
TARIFF NO.: 8306.29.0000; 9903.01.25
James Minea Forever Pets Inc. 6160 Carmen Avenue East Inver Grove Heights, MN 55076 United States RE: The tariff classification of tinplated steel pet urns from Thailand Dear Mr. Minea: In your letter dated May 21, 2025, you requested a tariff classification ruling. The items under consideration are decorative tinplated steel cans. The tinplated steel cannisters are rectangular prism shaped with a fitted lid. You state the steel cans come in different sizes and configurations. Item number DT300, Small, measures 4.3”x2.7”x2.7”, item number DT302, Medium, measures 5.2”x3.4”x3.4”, item number DT303, Large, measures 5.25”x4.2”x4.2”, and item number DT401 X-Large, measures 7.1”x4.6”x4.6”. Item number DT300 consists of the Small, Medium and Large steel cans nested together, item number DT323 consists of the Medium and Large steel cans nested together, and item number DT400 consists of the Small, Medium, Large and X-Large steel cans nested together. The lids are embossed with the message “Until We Meet Again At The Rainbow Bridge”. The body of the cans are embossed with decorative leaf vines and paw prints. You state these cans are used for packaging, returning and storing of pet cremains. The applicable subheading for the decorative tinplated steel cans will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries

will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8306.29.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
(for) Steven A. Mack Director National Commodity Specialist Division