The tariff classification of plastic containers with plush character lids from China

N168515 June 24, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of plastic containers with plush character lids from China Dear Ms. Aldinger: In your letter dated May 24, 2011, you requested a tariff classification ruling. The three submitted samples are identified as “Christmas Small Containers,” item 9014822. Each of the three samples is a jar that is made of clear plastic material. Each jar has a screw-on lid, attached to which is a plush textile three-dimensional representation of the head of one of the following three characters, respectively: Santa, Moose, Snowman. Also attached to the lid of each jar are the plush textile three-dimensional representations of two arms that respectively hang on either side of the jar, thereby creating the impression that the jar is the body of the character. Each jar is shaped with a round bulging middle. Each jar measures 4½” in height and each attached character head measures approximately 4½ in height. When the lid is screwed onto the jar, each entire article measures approximately 8” in height. Although you have stated that these articles “will only be offered for sale during the Christmas selling season,” neither the Moose nor the Snowman are recognized festive motifs. Although Santa is a recognized festive motif, the jar has a utilitarian function and is therefore excluded from classification as a festive article in Chapter 95, based on note 1(v) to Chapter 95. In addition, although you have also stated that these articles “may be used to contain foodstuffs or non-foodstuffs,” these articles are of the class or kind of merchandise principally used as candy jars. They are therefore classifiable in subheading 3924.10.4000. However, with regard to the applicable rate of duty for the jar in the form of a representation of Santa Claus, that article also meets the terms of subheading 9817.95.05, as it is a utilitarian three-dimensional representation of a symbol that is closely associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the jar in the form of a representation of Santa Claus is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.4000 must be reported for statistical purposes with regard to the jar in the form of a representation of Santa Claus, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the jars with the Moose theme and the Snowman theme of item 9014822 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. The applicable subheading for the jar with the Santa theme of item 9014822 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division