CLA-2-39:OT:RR:NC:N4:422
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a plastic buckets with printed Halloween designs from China
Dear Ms. Aldinger:
In your letter dated April 4, 2013, you requested a tariff classification ruling.
Each of the two submitted samples is identified as a Halloween Bucket, Item 9025800. The items are buckets that are made of polypropylene (PP) plastic material. Each bucket measures approximately 6¾” high by 9” wide at the open top. Each bucket has a flat bottom and a black semicircular carrying strap attached to the top. One of the buckets is of orange color and features a black jack-o-lantern face that is printed on the front surface. The other bucket is of black color and features eight printed orange jack-o-lantern pumpkins of varying sizes, four with the printed words “Trick or Treat!” in orange lettering, on each of two opposing sides.
You have stated that these buckets are “intended to be used for trick or treating.” They are 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 applicable subheading for Item 9025800 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division