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NY K87101

July 1, 2004

CLA-2-73:RR:NC:N1:113 K87101


TARIFF NO.: 7323.99.5060

Ms. Barbara Dawley
Meeks & Sheppard
1735 Post Road, Suite 4
Fairfield, CT 06824

RE: The tariff classification of a lap tray from China.

Dear Ms. Dawley:

In your letter dated June 14, 2004, you requested a ruling on behalf of The Tin Box Company on tariff classification.

The sample you provided is a lap tray, made of tinplate. The lap tray is used as a snack or play tray by children. The tray has folding legs. The top surface and legs have a glossy finish. The tray measures 17 inches long by 12 ½ inches wide by 6 ¼ inches high. The surface has two shallow depressions for holding a cup and utensils.

The applicable subheading for this product 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.

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

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.


Robert B. Swierupski

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