The tariff classification of tinplate containers from China

N062317 June 24, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.1000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of tinplate containers from China Dear Ms. Wierbicki: In your letter dated May 28, 2009, on behalf of The Topps Company, Inc., you requested a tariff classification ruling. A representative sample of the container was submitted for our review. Your sample will be returned as requested. The merchandise is identified as the World Wrestling Entertainment (WWE) Tin and described as a storage container made of tinplated iron. The container measures approximately 6 1/4 inches in length by 3 7/8 inches in width by 3 7/8 inches in height. The item includes a removable foam insert with a cut indentation in the shape of a trading card and a foam cover. The foam insert is held in place by a cardboard stand that is located on the bottom of the container. The image of the wrestler Chris Jericho is depicted on the lid of the submitted container. The lids will be available with four different images of WWE celebrities. You state that after importation into the United States, printed collectible trading cards of WWE stars will be inserted into the containers between the foam insert and the foam cover. The applicable subheading for the tinplate containers will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, 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 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division