The tariff classification of a tinplated steel box with a mini lock from China

N236678 January 15, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.5060 Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a tinplated steel box with a mini lock from China Dear Ms. Liu: In your letter dated December 13, 2012, you requested a tariff classification ruling. A sample was submitted for our review. The item under consideration is a tinplated steel box with a mini lock, Item A029CA02039. The box measures approximately 4 ¼ inches long by 4 inches wide by 10 inches high. It is an oblong-shaped green container having a latch on the side. On the top of the lid is a depiction of a cartoon figure having a pair of eyes and feet; in addition, there is a metal sleeve insert to label the contents of the box. The item has a mini lock with a set of keys to open and close the container. You indicated that the box will be available in two different colors. These two styles are a solid blue color, Item 548C, and a solid pink color, Item 7424C. Your letter states that the item is made of 100% tinplate. The applicable subheading for the tinplated steel box with a mini lock 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