The tariff classification of Containers and a Round Tray from China.

N009463 April 19, 2007 CLA-2-73:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 7310.29.0050; 7323.99.9060 Ms. Priscilla Royster John S. Connor, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of Containers and a Round Tray from China. Dear Ms. Royster: In your letter dated March 28, 2007, on behalf of The Lindy Bowman Company, you requested a tariff classification ruling. The merchandise under consideration consists of containers of various styles and sizes, and a round decorative tray. The containers and tray are of Christmas motif and are designed for the packing of baked goods, etc. for gift giving during the Christmas holidays. The containers and tray will be made of 100% tin free steel. You have submitted representative samples of the items with your request. You propose classification of the containers of various styles and sizes in heading 7323 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles of iron or steel. However, you indicate in your letter that the merchandise is designed to be used as containers for baked goods for gift giving during the Christmas season. Therefore, the containers are provided for under another heading. Exclusion (a) to the Explanatory Notes for heading 7323 states that this heading excludes cans, boxes, and similar containers of heading 7310. Therefore, classification in heading 7323, HTSUS, is precluded.      The applicable subheading for the containers of various styles made of 100% tin free steel will be 7310.29.0050, HTSUS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other, Other.” The rate of duty will be free. The applicable subheading for the round tray will be 7323.99.9060, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other, Other.” The rate of duty will be 3.4% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division