CLA-2-39:OT:RR:NC:N4:422
Mr. Brian W. Ziha
Customs Express, Inc.
4500 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of a plastic bucket with a handle and LEDs from China
Dear Mr. Ziha:
In your letter dated July 10, 2009, on behalf of MK Arts, you requested a tariff classification ruling.
The submitted sample is identified as a bucket with a handle. This item is made of polypropylene (PP) plastic material, is cylindrical in shape, orange in color, has an open top and a flat bottom. There is a semicircular carry handle affixed to the top of the bucket. Molded into the sides and bottom of the bucket are several light emitting diodes (LEDs) that are battery operated and controlled by an on/off switch. There is a panel on the outside bottom surface of the bucket, that when maneuvered to one side, reveals a cavity in which three double A batteries are located. The on/off switch is also located on the outside bottom surface.
The external surface area of the bucket measures approximately 7¾” in diameter at the top and the internal surface area of the bucket measures approximately 6¾” in diameter at the top. The external surface area of the bucket at the bottom measures approximately 6¼”. The bucket stands 6½” in height.
You suggest classification in subheading 3923.90.12, which provides for articles for the conveyance or packing of goods, of plastics…buckets and pails, with or without lids or other closures, having a capacity of less than 11.36 liters. However, we do not agree that this item is correctly classified in the provision that you have suggested. The articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. The buckets and pails of heading 3923 are those used for packaging goods for retail sale, such as those used to package paints, drywall compound and chemicals. Heading 3923 does not include buckets, pails or other containers that are purchased empty by the consumer to be filled by the consumer.
In addition, although you have stated that “this bucket is designed for use by children for collecting candy and various other treats while trick-or-treating during Halloween” this bucket has no recognized festive motif, nor is it limited in use to the Halloween holiday. The sample is a solid orange color and you have stated that it will also be imported in a solid blue color. Furthermore, you have stated that “there are future plans to market other colors of this same design to various outdoor outlets. The market would include fishermen using the bucket at night to give a little light to a person while baiting a hook, or finding bait which might be held in the bucket itself.”
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the LEDs are powered off, the bucket will continue to perform the function of carrying. Therefore, it is the opinion of this office that the plastic bucket provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the bucket with a handle will be 3926.90.1000, 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: other: buckets and pails. The duty rate 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