The tariff classification of a pencil box from China

N236807 January 23, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.1000 Ms. Long Vu Walgreen Company 304 Wilmot Road MS #3291 Deerfield, IL 60015 RE: The tariff classification of a pencil box from China Dear Ms. Vu: In your letter dated December 18, 2012, you requested a tariff classification ruling on a pencil box. A sample of the subject pencil box was submitted for our review and will be returned as requested. The article is identified in your letter as a Tin Pencil Box, Walgreens Item Code 160272. The pencil box is available in three different designs (camouflage, scary skull and groovy peace) and is made of tinplate. The pencil box under consideration measures approximately 8 inches in length by 5 inches in width by 2.25 inches in height. The inner surface has a smooth, shiny and reflective side with the printed design on the outer surface. The pencil box in question is not specifically shaped or internally fitted. It has a latch but no handle. The submitted sample features a camouflage design and will be returned as requested. The applicable subheading for the Tin Pencil Box (Walgreens Item Code 160272) will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, of 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, Thomas J. Russo Director National Commodity Specialist Division