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 drinking container with a freezer stick from China
Dear Mr. Prata:
In your letter dated March 30, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The three submitted samples are variations of an item that is identified as a Halloween Cool Zooey Flip-Top Bottle, CVS item number 356239. As you requested, the samples will be returned to you. Each of these articles is a reusable drinking container, which is composed of acrylate-styrene and polypropylene plastic material, with a screw-on flip-top cap that reveals a pop-up plastic straw. Within each container is a removable freezer stick than is filled with a non-toxic gel that enables the beverage that will be contained to remain cold for an extended period of time. Each of the containers has a capacity of 12.5 fluid ounces and measures approximately 7½” in height by 3” in diameter at its widest portion in the middle. The diameter of each container becomes narrower below the middle and wider again at the base, as the narrow portion provides for a contour that facilitates gripping the container.
The flip-top portion of each cap is designed in one of three themes. Each theme is comprised of a hemispherical shaped character head with a black bat on top. One theme is of a ghost’s head and that cap is attached to a container that is black in color. The second theme is a zombie’s head and that cap is attached to a container that is purple in color. The third theme is that of a jack o lantern’s head and that cap is attached to a container that is orange in color.
You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree. In addition, you have also suggested that this item is correctly classified in subheading 9817.95.01, which provides for 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. However, although the characters that adorn the cap of each container is of a Halloween motif, this ornamentation does not form the functional portion of the body of the container. Therefore, this item does not qualify for subheading 9817.95.01.
The applicable subheading for CVS item number 356239 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 rate of duty 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division