The tariff classification of plastic novelty give-away containers from China

N116040 August 10, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Sherry A. Sampson Whirley Industries Inc. 618 4th Avenue Warren, PA 16365 RE: The tariff classification of plastic novelty give-away containers from China Dear Ms. Sampson: In your letter dated July 21, 2010, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Bear Head Cup Holder, NPD 7179. This item is a hollow container with a finished bottom and is made of blow-molded plastic. It is designed in the shape of a bear’s head that is wearing a cap. The cap is actually a removable lid that is attached to the container at the back by a flexible connector strap. This item’s external measurement is approximately 5.95”W x 4.69”H. After importation it will be given away with the purchase of a fruit cup or ice cream type dessert, which will be situated in the container at time of purchase. However, the importation of this item will not include the cup or the dessert. You have suggested that this item is correctly classified as a toy in subheading 9503.00.0080. However, we do not agree that this item is correctly classified in the subheading that you have suggested because it is not principally designed for amusement. Although this item will be sold with a dessert cup situated inside of it, when so situated, the lid of the container cannot snap onto the top of the container. Therefore, this item is not actually designed as a cup holder but is of the class or kind of merchandise that is principally used around the home as a container for small non-specific articles. The applicable subheading for NPD 7179 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