CLA-2-39:OT:RR:NC:N4:421
Mr. Kevin W. Stewart
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of the “Holiday Stuffing Basket” from China
Dear Mr. Stewart:
In your letter dated August 16, 2011, filed on behalf of Impact Printing & Graphics, you requested a tariff classification ruling.
A sample was provided with your letter. The Holiday Stuffing Basket consists of a metal frame with a vinyl pouch. It is designed for use in stores to hold and display items for sale. The frame, which has curved hooks at the top, can be hung from various places, such as a window bar. The vinyl pouch, which is 25 mils in thickness, is secured to the metal frame by means of a hook and loop fastener. The sample pouch is printed with the words: “Pepperidge Farm: The Good Is in the Details.” The pouch measures approximately 30 inches in length by 8 ½ inches in width by 12 inches in depth. As you requested, the sample will be returned.
You suggest classification in subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. However, the essential character of this product is imparted by the vinyl pouch which holds, displays and identifies the store items for sale. The metal frame acts only as a support for the vinyl pouch.
The applicable subheading for the Holiday Stuffing Basket will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. 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