CLA-2-39:OT:RR:NC:N4:422
Mr. David Prata
OHL International
at CVS Health
Mail Code 1049
1 CVS Dr
Woonsocket, RI 02895
RE: The tariff classification of a plastic pitcher from China
Dear Mr. Prata:
In your letter dated February 25, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The submitted sample is identified as a Skull Jug, CVS item number 352055. This item is a pitcher that is made of polystyrene (PS) plastic material and is imported in either black color or clear transparent. It has a three dimensional representation of a skull face on the front and has a handle molded to the side. The pitcher has an open top and has a lip pour spout projection molded to the side that is opposite the handle. The item measures approximately 8¼” in height by 7¼” from side to side including the handle. The bottom diameter of the pitcher measures approximately 3¾” and the top diameter of the open mouth measures approximately 5¼”. As you requested, the sample will be returned to you.
This item is classifiable in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. In addition, this item incorporates a motif that is associated with Halloween, which is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, this item also meets the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of a three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States.
U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.4000 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.
The applicable subheading for CVS item number 352055 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division