The tariff classification of a pencil case from China

N248488 December 16, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.1000 Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a pencil case from China Dear Ms. Kessens: In your letter dated November 27, 2013, you requested a tariff classification ruling. A sample was submitted for our review and will be returned to you as requested. The merchandise is identified as a Tin Plated Steel Pencil Box with Latch (SKU# 13605601). You indicate in your letter that the pencil case is made of tinplate and will be available in different patterns. The pencil case measures approximately 8 ½ inches in length by 5 ¼ inches wide and 2 ½ inches in height. The case is printed with a colorful design. It has a latch but no handle. The applicable subheading for the Tin Plated Steel Pencil Box with Latch (SKU #13605601),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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division