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NY N022138

January 25, 2008



TARIFF NO.: 7310.29.0050; 3924.10.4000; 5603.92.0010

Ms. Mirna Hamade
My Habitat
21706 Van K Rd.
Grosse Pointe Woods, MI 48236

RE: The tariff classification of a tin canister from China.

Dear Ms. Hamade:

In your letter dated January 18, 2008, you requested a tariff classification ruling.

The merchandise under consideration is a tin canister made of tinplate measuring 18 cm tall, 14.5 cm wide, and 7.7 cm in depth. The canister features a closed fitted plastic lid with a gold metal wire around it to facilitate the lid’s opening and closing. Inside the canister is a plastic spoon measuring 12 cm long by 3 cm wide, and a non-alcoholic hand wipe in a paper packet. The hand wipe measures 12.7 cm x 19 cm, and its packaging measures 6 cm x 8 cm. For the purposes of this letter, we will assume that the hand wipe is a nonwoven spun laced material made of cotton and terylene. You state that it is impregnated with water, vitamin E, aloe, and fragrance. After importation, the canister will be filled with nuts. The canister containing the nuts, spoon and hand wipe will be shrink wrapped and repackaged in cases for resale. The plastic spoon is intended to be used to scoop out the nuts, and the hand wipe is for the consumer to clean his/her hands after consumption of the nuts. You have submitted photographs depicting the products and labeling with your request.

Since the tin canister, plastic spoon and hand wipe are not packaged for retail sale at the time of importation, they are not considered a set, and each item is separately classified.

The applicable subheading for the tin canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes and similar containers for any material, of iron or steel, of a capacity not exceeding 300 liters Of a capacity of less than 50 liters: Other, Other.”. The rate of duty will be Free.

The applicable subheading for the plastic spoon will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4% ad valorem.

The applicable subheading for the hand wipe will be 5603.92.0010, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Of other than man-made filaments: Weighing more than 25 g/m² but not more than 70 g/m².” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Sharon Chung at 646-733-3028.


Robert B. Swierupski

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