The tariff classification of plastic decorative container from China

N028102 June 12, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Una Gauthier Barthco International, Inc., division of Ozburn-Hessey Logistics One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic decorative container from China Dear Ms. Gauthier: In your letter dated May 8, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Fill Me Up Shaped Christmas Ornament, item 463534. This item is a three dimensional representation of a snowflake and is made of clear plastic material. It has a hanging loop at the top that enables it to be hung from a Christmas tree. You have stated that this item “can open and be filled with whatever the purchaser chooses and act as a container.” You have also submitted illustrations of two other ornaments, each of which is also identified as a Fill Me Up Shaped Christmas Ornament and each of which is also identified as item 463534. One of these items is a three dimensional representation of a red boot that is made of plastic and the other is a three dimensional representation of a Christmas tree that is made of clear plastic. Both of these items also have a loop at the top and both can also open and be filled with small items. Although these items are identified as Christmas ornaments, articles that are designed to hold and store other items are considered utilitarian articles and are therefore excluded from classification as festive articles in Chapter 95, according to Chapter Note 95(v). As you requested, the sample will be returned to you. The applicable subheading for the Fill Me Up Shaped Christmas Ornaments will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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