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HQ 964952




April 16, 2002

CLA-2 RR:CR:TE 964952 jsj

CATEGORY: CLASSIFICATION

Tariff No.: 7326.90.1000

Mr. Jeffery A. Meeks

Meeks & Sheppard
1735 Post Road
Suite 4
Fairfield, Connecticut
06430

RE: Metal Container; Tin-plated Iron or Steel; Subheading 7326.90.1000, HTSUSA; HQ 963670 (April 12, 2002); HQ 963539 (April 12, 2002) Incorporated by Reference.

Dear Mr. Meeks:

The purpose of this correspondence is to respond to your request of March 22, 2001, directed to the National Commodity Specialist Division of the U.S. Customs Service. The correspondence in issue requested a binding classification ruling on the behalf of Ross Acquisitions d/b/a Gallerie au Chocolat of a “Tin” container.

This ruling letter is being issued subsequent to a review of your submission of March 22, 2001, and an examination of one sample.

FACTS

The article submitted for classification consideration is a container composed entirely of tin-plated, sheet steel. It measures three and three-fourths (3 ¾) inches wide, three and one-fourth (3 ¼) inches in height and is one (1) inch in depth. It has a metal handle that is one and one-fourth (1 ¼) inches wide and extends one (1) inch from the top of the container. The handle swivels from side to side. The container has two loop-style hinges on the bottom of one side that enables the container to be opened. The container has no latch, but snaps closed. It is not internally fitted.

The sample presented to this office is painted different shades of blue and red and has images of “Barbie” on the front and back. This office is advised that other similar containers will be “colorfully decorated with various motifs.”

The container will be imported filled with candy, but your request specifically seeks only a classification ruling on the container. This ruling letter will, therefore, not address the classification of the container imported filled with any merchandise.

Customs directs your attention to HQ 963670 (April 12, 2002) in which substantially similar merchandise was classified. The Customs Service, in HQ 963670, in addition to classifying the container also addressed the issue of whether substantially similar containers imported with merchandise should be classified as a “set” pursuant to General Rule of Interpretation 3 or classified as packing containers pursuant to General Rule of Interpretation 5. The legal reasoning and analysis in HQ 963670 addressing the classification of the container and its contents should be followed.

The container is a product of China.

ISSUE

What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described 3 ¾ inch by 3 ¼ inch by 1 inch tin-plate, steel container ?

LAW AND ANALYSIS

The Customs Service in Headquarters Ruling Letter 963539 (April 12, 2002) classified containers substantially similar to the Ross Acquisitions d/b/a Gallerie au Chocolat container in subheading 7326.90.1000, HTSUSA. Subheading 7326.90.1000, HTSUSA, provides for:

7326 Other articles of iron or steel:

Other:

Of tinplate.

The legal reasoning and analysis employed in HQ 963539 in classifying those containers is adopted by reference in the classification of the Ross Acquisitions d/b/a Gallerie au Chocolat container. Headquarters Ruling Letter 963539 is attached to and made a part of this ruling letter.

The tin-plated steel container to be imported by Ross Acquisitions d/b/a Gallerie au Chocolat should be classified in subheading 7326.90.1000, HTSUSA, pursuant to the analysis provided in HQ 963539. The Customs Service additionally notes with reference to the merchandise subject to this classification ruling that this item has a miniature handle and is uniquely painted with a “Barbie” theme. It is the conclusion of Customs that although this container may be used for sales packing, the handle and the unique exterior painting suggest that the item is intended to have uses beyond sales packing. Since the merchandise will have uses beyond sales packing, it may not be classified in heading 7310, HTSUSA, and is properly classified in heading 7326, HTSUSA. If the container was designed to be exclusively or principally sales packing, then it would have been properly classified in heading 7310, HTSUSA.

HOLDING

The tin-plated steel container to be imported by Ross Acquisitions d/b/a Gallerie au Chocolat is classified in subheading 7326.90.1000, Harmonized Tariff Schedule of the United States Annotated.

The General Column 1 Rate of Duty is FREE.

The legal reasoning and analysis of Headquarters Ruling Letter 963539 (April 12, 2002) is adopted by reference. Headquarters Ruling Letter 963539 is attached to and made a part of this ruling letter.

Sincerely,

John Durant, Director
Commercial Rulings Division

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