The tariff classification of a lunch box and jigsaw puzzle from China

N239382 April 2, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.19.0000, 9503.00.0073 Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a lunch box and jigsaw puzzle from China Dear Ms. Kessens: In your letter dated March 5, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Item number 11836501 consists of a hard sided lunch box and a jigsaw puzzle. The articles are not considered to be a set for tariff purposes and will be classified separately under the appropriate subheadings. The first article is a lunch box constructed of a metal that you refer to as tin. It features a plastic top handle, a hinged lid, and a metal latch closure. It is designed to provide storage, protection, portability, and organization to a child’s lunch. It measures approximately 7.75” (W) x 6.25” (H) x 3.25” (D). The box will be available with various cartoon themes printed on the exterior surface. The second article is a twenty-four piece jigsaw puzzle that when completed depicts Disney’s “Jake and the Never Land Pirates” characters. The applicable subheading for the lunch box will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, and similar containers, other. The rate of duty will be 20% ad valorem. The applicable subheading for the jigsaw puzzle will be 9503.00.0073, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… children’s products’ as defined in 15 U.S.C. § 2052: other: labeled or determined by importer as intended for use by persons: 3 to 12 years of age. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division