The tariff classification of plastic containers with plush bunny head lids from China

N258628 November 18, 2014 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 bunny head lids from China Dear Ms. Aldinger: In your letter dated October 8, 2014, you requested a tariff classification ruling. The two submitted samples are identified as Bunny Containers Large, item 9034145. Each item 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 a rabbit with two black eyes, a pink nose and a pink mouth. One head has elongated pink and white ears, a pink bow at the top of the head and a pink collar under the chin. The other has elongated blue and white ears and a rainbow colored bow under the chin. 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 and two feet, thereby creating the impression that the jar is the body of the character. Each jar is shaped with a round bulging middle on the front of which is attached letters that spell the words “Happy Easter.” The letters on the sample with pink ears are also of pink color and the letters on the sample with blue ears are of blue color. Each jar measures 4¾” in height and the head measures approximately 4” in height, not including the ears. Item 9034145 is classifiable in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. However, this item also meets the terms of subheading 9817.95.05, HTSUS, as 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, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.4000 must be reported for statistical purposes, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for item 9034145 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division