CLA-2-39:OT:RR:NC:N4:422
Ms. Sarah Jeris
AFC International LLC
16520 S. Tamiami Tri, Suite 800
Fort Meyers, FL 33908
RE: The tariff classification of a plastic bucket from China
Dear Ms. Jeris:
In your letter dated June 2, 2022, on behalf of your client, Mad Creative Concepts, you requested a tariff classification ruling on a plastic bucket. A photograph of the item was submitted along with your request.
The merchandise under consideration is referred to as a plastic bucket. You have indicated that the item is a 32-ounce bucket used to hold and serve a beverage. You state that the article will be sold to consumers at entertainment venues such as festivals and concerts. The white plastic bucket has an open top and a flat bottom and is cylindrical. A white plastic carry strap is attached to each side of the bucket. It measures approximately 4.5 inches wide by 5 inches high. The article features an image of a black bat on a red background. The printed name “Bacardí” is written underneath. The image of the bat is the company’s logo.
In your request, you suggest the classification of the plastic bucket in subheading 3923.90.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: other: buckets and pails, with or without lids or other closures, having a capacity of: less than 11.36 liters (3 gallons). We disagree. The product in question is shaped in the form of a bucket; however, you indicate that the product is to be used to hold and serve a liquid drink. The proposed classification covers articles for the conveyance or packing of goods, while the primary use of the instant product is to hold and serve a beverage. Therefore, the product is precluded from classification in heading 3923.
You also suggest that this 32-ounce drink bucket could potentially be classified under subheading 3926.90.1000, HTSUS, which provides for other plastic buckets and pails. We disagree. Classification starts at the heading level and heading 3926 is a residual provision for plastic articles not elsewhere specified or included. As this product is utilized as a bucket akin to those of heading 3924, it would be specifically classified there as a household article and heading 3926, to include specifically subheading 3926.90.1000, HTSUS, would no longer be considered.
The applicable subheading for the plastic bucket will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” The general rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division