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HQ 965063




April 12, 2002

CLA-2 RR:CR:TE 965063 jsj

CATEGORY: CLASSIFICATION

Tariff No.: 7326.90.1000

Ms. Jennifer Scott

Expeditors International of Washington, Inc. Compliance Manager
21318 64th Avenue So.
Kent, Washington 98032

RE: Tin-plated Steel Containers With Handles and Latches; Subheading 7326.90.1000, HTSUSA; HQ 963539 (April 12, 2002) Incorporated by Reference.

Dear Ms. Scott:

The purpose of this correspondence is to respond to your request of May 9, 2001, directed to the National Commodity Specialist Division of the U.S. Customs Service. The correspondence in issue requested a binding classification ruling on behalf of Rix Products, LLC of five “tinplated holders.” New York Ruling Letter H81177 (May 22, 2001) classified one of the items. This ruling letter will address the classification of the four remaining articles.

This ruling letter is being issued subsequent to the following: (1) A review of your submission dated May 9, 2001; and (2) An examination of the four samples.

FACTS

The articles submitted for classification consideration are containers composed of tin-plated, sheet steel. Samples One, Three and Four are painted. Sample Two is not painted. Each of the containers has a handle and a latch.

Sample One is a round container with a flat bottom, identified as item number: 111088. The bottom enables the container to rest upright. Sample One measures six (6) inches in height and three (3) inches in depth. It is six and three-sixteenth (6 3/16) inches in diameter. It has a plastic handle that is three and three-eighths (3 3/8) inches long. The handle swivels from the right side of the container to the left side, as opposed to front to back. The container has a single loop-style hinge on the bottom of one side that enables the side to be opened. It has a metal latch on the top that secures the container closed. It is not internally fitted and has no container for a beverage.

The first sample is described by the customs broker as a “round storage box.” It is presented to this office painted on the exterior and interior with depictions of the cartoon character “Lisa” from the cartoon “The Simpsons.”

Sample Two is a rectangular container with no style or identification number. Sample Two measures eleven and three-fourths (11 ¾) inches in width, eight (8) inches in height and three and one-half (3 ½) inches in depth. It has a plastic handle that is four and seven-eighths (4 7/8) inches long. The handle swivels from the right side of the container to the left side. The container has a single five and one-half (5 ½) inch long loop-style hinge on the bottom of one side that enables the side to be opened. It has a metal latch on the top that secures the container closed. It is not internally fitted and has no container for a beverage.

The second sample is described by the customs broker as a “large tinplated container.” It is presented to this office with a shiny, unpainted exterior and interior.

Sample Three has the shape and characteristics of a traditional school lunch box, only smaller. It is seven and five-eighths (7 5/8) inches in width, six (6) inches in height and three and three-eighths (3 3/8) inches in depth. It has a plastic handle that is approximately four (4) inches long. The handle swivels from front to back. The container has three loop-style hinges on the bottom of one side that enables the side to be opened. It has a metal latch on the top that secures the container closed. It is not internally fitted and has no container for a beverage. Sample three does not have a style or identification number.

The third sample is described by the customs broker as a “small tinplated holder.” It is presented to this office painted on the exterior and interior with depictions of the cartoon character “Batman.” The broker specifically states that the item is “not of a shape or size to hold or accommodate a lunch, drink or any type of thermos.”

Sample Four is essentially a square container, identified as item number: 2520. It measures seven (7) inches in width, six and one-half (6 ½) in height and six (6) inches in depth. It has a plastic handle that is approximately four (4) inches long. The handle swivels from front to back. This container, unlike the other samples, does not open on its side, but rather, opens from the top. The container has three loop-style hinges on the top aspect of the back side that enables the top to be opened. The metal latch, similar in style to the latches on the other samples, is partially attached to the top, front side of the container and partially attached to the lid or top of the container. It is not internally fitted and has no container for a beverage.

The fourth sample is described by the customs broker as “an odd shaped tin plated holder.” It is presented to this office with cartoon characters decorating the exterior. The interior is in its natural, unfinished state. The broker specifically states that the item is “not of a shape or size to hold or accommodate a thermos or a drink” and is of a size “such that it would not fit in a carrier or backpack.”

The samples one, three and four have labeling on the bottom that provide information regarding their origin and trademark rights. The labeling on sample one additionally notes that the item is “NOT RECOMMENDED FOR CHILDREN 3 YEARS OF AGE AND UNDER.” The labeling on samples three and four additionally note that they are for “Ages 3 & up” and “Ages 4 & up,” respectively.

The containers, as previously indicated, are made of tin-plated steel. They are not, however, constructed for long-term or rigorous use. The handle hinges and the metal clasps are not designed or constructed for significant wear.

The containers are marked as products of China.

ISSUE

What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the tin-plated, sheet steel containers with handles and latches of the above-described dimensions ?

LAW AND ANALYSIS

The Customs Service in Headquarters Ruling Letter 963539 (April 12, 2002) classified a substantially similar 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 is adopted by reference. Headquarters Ruling Letter 963539 is attached to and made a part of this ruling letter.

The containers to be imported by Rix Products, LLC should be classified in subheading 7326.90.1000, HTSUSA, pursuant to the analysis provided in HQ 963539.

The Customs Service specifically notes for the attention of the importer and the customs broker that Customs has not undertaken a laboratory analysis to confirm that the containers in issue are tin-plated. Customs has relied on the express statements of the customs broker in the submission dated May 9, 2001. Should the containers not prove to be tin-plated, this would significantly impact the classification and rate of duty of this merchandise and, additionally, bear negatively on the importer’s obligation to use reasonable care in the classification, value and entry of its merchandise.

The Customs Service is aware of HQ 964234 (April 23, 2001), HQ 961707 (Mar. 19, 1999) and PD C85024 (Mar. 31, 1998) classifying similar metal containers in Chapter 42, HTSUSA. Customs is re-examining the classification of this merchandise and considering whether this merchandise should be classified in heading 7326, HTSUSA, of Chapter 73. If a decision is made to re-classify the merchandise addressed in the identified ruling letters, the Customs Service will proceed in accordance with 19 U.S.C. 1625 (c).

HOLDING

The containers to be imported by Rix Products, LLC are 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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