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

N239007 March 26, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Ave Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic containers with plush character lids from China Dear Ms. Liu: In your letter dated February 22, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Container with plush top, Item Number A075MA04125. The container is bowl shaped and is made of clear polyethylene terephthalate (PET) plastic material. It has a screw-on lid onto which is permanently affixed a plush textile ornament in the form of the head, body (without legs) and arms of a snowman dressed in a green and red outfit. This item is also imported in three other versions with three other respective characters attached to the lid as follows: Santa, Bear and Gingerbread Man. Each of the four containers measures approximately 4¼” wide at the widest part, which is half way up the container. Not including the attached character, each lidded container measures approximately 4½” high. Including the attached character, the height of each respective container measures approximately as follows: Snowman 9”, Santa 8”, Bear 10” and Gingerbread man 9½”. The applicable subheading for Item Number A075MA04125 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% 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, Thomas J. Russo Director National Commodity Specialist Division