NY 836562

February 16, 1989

CLA-2-73:S:N:N1:113 836562

CATEGORY: Classification

TARIFF NO.: 7323.99.5000

Ms. Madeleine Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, NY 10010

RE: The tariff classification of nested tin plated steel boxes
from Taiwan.

Dear Ms. Salgo:

In your letter dated January 20, 1989 you requested a tariff
classification ruling.

The item is a nested set of tin plated steel round boxes. The boxes are decorated with Christmas patterns and contain no company logo. They are to be principally used in the household.

The applicable subheading for the boxes will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of tin plated iron or steel. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport