The tariff classification of decorated tin canisters from China

NY C80119 October 17, 1997 CLA-2-73:RR:NC:MM:113 C80119 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Mr. Arthur K. Purcell Neville, Peterson and Williams 80 Broad Street 34th Floor New York, NY 10004 RE: The tariff classification of decorated tin canisters from China Dear Mr. Purcell: In your letter dated October 6, 1997, on behalf of Target Stores, you requested a tariff classification ruling. The merchandise is a number of tin-plated steel canisters. The Snowden and Mouse container is a cylindrical canister 7 inches in diameter and 2 3/4 inches deep. The side depicts white snowflakes, while the lid has a painted scene of Snowden , the Target Store mascot ice skating with a mouse friend. The Red Cardinal container is a cylindrical canister of the same size as above, but with a painting of a cardinal and a chickadee, sitting in a pine tree. The "Twas the Night Before Christmas" container resembles a book, 8 inches by 6 1/2 inches by 1 1/2 inches. It has a rounded spine with a printed title. The sides of the canister are painted to resemble book pages. The front cover is attached to the tin by hinge which allows it to be opened. The Santa's Workshop container is a nonequilateral pentagon in shape. It is 7 inches by 5 inches by 2 1/2 inches. The lid is embossed, and the entire container is painted to resemble a small building. The Trumpet Santa container is a trunk-shaped canister with a Santa weather vane painted on its lid. It is 6 1/2 inches by 4 inches by 3 1/2 inches. The Candy Cane Pail container is a cylindrically shaped container with a bucket-type metal handle. It measures 6 inches in diameter and 5 1/2 inches in height. The canister is decorated with a candy cane motif with holly leaves and candy. The Candy Cane canister is similar, except that it does not possess a handle. It measures 4 inches in diameter and 5 inches in height. In your letter, you have suggested that the above described items are classifiable in Chapter 95 as festive articles based upon the impact of a recently decided court case initiated by Midwest of Cannon Falls (No. 96-1271, -1279 dated Aug. 14, 1997). The outcome of this case, however, is not applicable to the subject articles because functional items must be three-dimensional, sculpted, full-bodied representations of specific symbols. The applicable subheading for the canisters will be 7323.99.5060, Harmonized Tariff Schedules of the United States (HTS.), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be 1.2 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division