CLA-2-39:OT:RR:NC:N4:422
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a plastic bucket with a printed Jack-O-Lantern face from China
Dear Ms. Tsiavos:
In your letter dated July 21, 2011 you requested a tariff classification ruling.
The submitted sample is identified as a Light Up Jack-O-Lantern Treat Bucket, Item 97007. The item is a bucket that is made of plastic and measures approximately 6¾” high by 9” wide at the open top. It is of orange color and features a black jack-o-lantern face that is printed on the front surface. It is of the class or kind of merchandise that is principally used at a Halloween party by filling with candy and placing on a table.
The two ends of a semicircular handle are respectively attached to opposite sides of the top of the item. The handle is a clear plastic tube within which are situated light emitting diodes (LEDs) that are attached to wiring and powered by included batteries. There is a push button switch that is attached to the handle near one of the ends. Each of the first four times that the button is pressed results in a respectively different pattern in which the LEDs intermittently flash. The LEDs are powered off as the result of the fifth pressing of the button.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The item is designed to hold candy and other treats and can perform this function even when the LEDs are powered off. Therefore, it is the opinion of this office that the plastic container provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 97007 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.
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