The tariff classification of plastic containers and steel containers from Taiwan

N145117 February 23, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 7310.29.0050 Mr. Thomas Filbeck Phoenix International Freight Services, Ltd. 10801 North Pomona Avenue Kansas City, MO 64153-1205 RE: The tariff classification of plastic containers and steel containers from Taiwan Dear Mr. Filbeck: In your letter dated January 20, 2011, on behalf of C.H. Hanson Co., you requested a tariff classification ruling. Two samples were provided with your request. The containers are designed to hold steel stamps/punches for hand-held hammer struck applications. The containers will be imported empty and then fitted with domestically produced stamps which will then be sold to consumers at retail. The first sample is a lidded box composed of molded plastics. The plastic box measures approximately 5 ½ inches in length by 3 ¼ inches in width by 3 ¼ inches in height. The bottom is molded to incorporate 28 individual square compartments, each designed to fit one hand-held steel stamp. The top is clear to allow the contents to be viewed. This box will be fitted with 27 stamps, one for each letter of the alphabet and one ampersand. The second sample is a steel lidded box that folds open to allow access to the stamps. The steel box measures approximately 9 inches in length by 3 inches in width by 2 inches in height. There is a fitted tray inside with 36 square shaped openings. This box will be fitted after importation with 36 stamps, one for each letter of the alphabet, one for each numeral and one ampersand. The applicable subheading for the plastic container will be 3923.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the steel container 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… of a capacity of less than 50 liters: other, other. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division