CLA-2-39:RR:NC:SP:221 M85563
TARIFF NO. 3926.40.0000
Ms. Elsa Wong
GT Plus Limited
4/F Kowloon Centre
29-43 Ashley Road
Tsimshatsui, Hong Kong
RE: The tariff classification of decorative plastic filler containers from China.
Dear Ms. Wong:
In your letter dated July 25, 2006, you requested a classification ruling.
You have submitted six samples identified as plastic filler containers. The articles may be displayed as is for decorative purposes or may be opened in half and filled with candy or other small treats. Each style is packaged in sets of three in clear plastic wrap with a header card for retail sale.
Style number 1, Chick Egg Filler, is labeled as item number 240 04 0350. This egg shaped container is styled to appear as a baby chick with eyes, beak, wings and feet.
Style number 2, Carrot Egg Filler, is also labeled as item number 240 04 0350. This egg shaped container is styled to appear as a carrot with a green top.
Style number 3, Frog Egg Filler, is identified as item number EGT738. This oval shaped container is styled to appear as a green frog with smiling mouth and protruding eyes.
Style number 4, Baseball Filler, style number 5, Basketball Filler, and style number 6, Soccer Ball Filler, are all identified as item number 240 04 0346. All are sphere shaped containers styled to appear as sports balls.
Your letter of inquiry states that these containers will be marketed and sold as items used in and around the home for the Easter celebration. These plastic containers are not symbols associated with Easter nor are they connected in any way with Easter festivities. They are not classifiable as festive articles of Chapter 95 of the tariff. Classification will be in Chapter 39 as ornamental articles of plastics.
The applicable subheading for the decorative plastic filler containers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division