The tariff classification of plastic chick, carrot and bunny designed candy containers from China

N026323 May 14, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic chick, carrot and bunny designed candy containers from China Dear Mr. Crago: In your letter dated April 17, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as an Easter Candy Holder, item number A081LA00122. This item is comprised of polyvinyl chloride, (PVC) plastic material. It will be imported in the following three designs: chick, carrot (with face) and bunny. The chick design is yellow in color, with black eyes, orange beak, an orange wing on each of two opposing sides, orange feet and orange on the very top of the head. The carrot design is orange in color, has a face with black eyes, has yellow feet and green at the very top of the head. The bunny design is blue in color with pink ears. All three designs have feet which form a flat stable base under the body, which allows the container to stand upright on a flat surface. Each container is hollow and the head of each container is removable. Therefore, each container is designed to be filled with candy and other small items. Each container measures 2.75” in length by 2.25” in width by 3.75” in height. Although these items are referenced as Easter articles, generic chicks, carrots and bunnies are not accepted symbols of any recognized holiday. Furthermore, articles that are designed to hold and store candy and other small items are considered utilitarian articles and are therefore excluded from classification as festive articles in Chapter 95, according to Chapter Note 95(v). The applicable subheading for item number A081LA00122 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division