The tariff classification of a square cupcake tin from China

N235032 November 19, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Jeanette Arciero CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a square cupcake tin from China Dear Ms. Arciero: In your letter dated October 24, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. A sample was submitted for our review and will be returned to you as requested. The square cupcake tin (Item #901802) measures approximately 7 ¼ inches long by 7 ¼ inches wide by 2 ½ inches high. It is a square-shaped red container with small multicolored hearts with the words “cupcake cookie tin” written on the lid. You have indicated that the item is also available in another style. It is a square-shaped white container with large multicolored hearts. The container is intended for the containment of baked goods. Your letter states that the item is made of 100% Tin Plate Steel. The applicable subheading for the square cupcake tin (Item #901802) will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division