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NY I85495




August 28, 2002

CLA-2-73:RR:NC:N1:113 I85495

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.5060, 7323.99.9060

Ms. Jenny Davenport
WalMart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, AR 72716

RE: The tariff classification of heart boxes from China.

Dear Ms. Davenport:

In your letter dated August 13, 2002, you requested a ruling on tariff classification.

The sample you provided is a collection of three heart-shaped boxes, style MA1161WM3. The boxes are known as Small Valentine Heart Tin Boxes. They are each 72 x 70 x 40mm. All of the boxes are decorated with hearts. Each of the boxes attracts a magnet; and therefore, they are not of tin, but of steel. The classification will vary depending on whether the steel is plated with tin or not, and normally, we would require a laboratory analysis. However, since you state that the merchandise will be shipped very soon, in the interests of time, we will provide you with both classifications.

The applicable subheading for this product, if of tinplate, will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, other. The general rate of duty will be free .

The applicable subheading for this product, if of unplated steel, will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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