CLA-2-39:OT:RR:NC:N1:119
Carisa Schoemaker
Crayola LLC
1100 Church Lane
Easton, PA 18044
RE: The tariff classification of plastic tubs and lids from Canada
Dear Miss Schoemaker:
In your letter dated November 6, 2017 you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you under separate cover.
The products to be imported are plastic tubs and lids. The tubs, identified by item number 0403190905, are made of clear polypropylene plastic and decorated with Crayola artwork. Measuring 14.6 inches in length, 9 inches in width and 7.9 inches in height, each of these 3.54 gallon tubs have a rigid plastic arched carry handle. The lids, identified by item number 0403190915, are comprised of orange-colored polypropylene and designed specifically for the 0403190905 tub. You indicate that these particular lids come in a variety of colors. After importation, the tubs and lids will be used to package crayons and other Crayola products for retail sale. Although these items will be imported separately, you have also asked about the classification of these products when imported together.
The applicable subheading for the plastic tubs, either shipped alone or with their plastic lids, will be 3923.90.0014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other: Buckets and pails, with or without lids or other closures, having a capacity of: 11.36 liters (3 gallons) or more, but not more than 22.71 liters (6 gallons). The general rate of duty will be 3 percent ad valorem.
You inquire as to the possibility of these tubs being classified in subheading 3923.10 which provides for Boxes, cases, crates and similar articles. Although this tub is rectangular in shape, we find that this product is more akin to a bucket or pail based upon its bail handle.
The applicable subheading for the plastic lids, when shipped separately from, or in excess quantities of, the plastic tubs, will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The general 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division