The tariff classification of a plastic candy dish and plastic bunny figurine from Taiwan.
Issued August 6, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000, 3926.40.0000
Product description
With your ruling request you have submitted two samples, item number 617204, a plastic candy dish and item number 617205, a plastic bunny figurine. The candy dish is composed of vinyl plastic, the dish in the shape of a open cabbage with the figure of a bunny with a watering can molded onto one side of the dish. The bunny figurine, measuring 12 inches in length, is composed of 96 percent vinyl plastic and 6 percent raw iron by weight. The bunny is fully dressed and is wearing a wreath of flowers on its head. It is standing on a patch of grass and is holding a watering can, birdhouse and a bag of birdseed.
CBP rationale
a watering can, birdhouse and a bag of birdseed. The applicable subheading for the plastic candy dish will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics. The duty rate will be 3.4 percent ad valorem. The applicable subheading for the plastic bunny figurine will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and other articles of other materials of heading 3901 to 3914: Statuettes and other ornamental articles. The duty rate will be 5.3 percent ad valorem.
Full text
PD B87660 August 6, 1997 CLA-2-39:NEW:TCB II:G19-B87660 CATEGORY: Classification TARIFF NO.: 3924.10.5000; 3926.40.0000 Ms. Sally Berghauser The Paper Magic Group, Inc. P. O. Box 977 Scranton, PA 18501 RE: The tariff classification of a plastic candy dish and plastic bunny figurine from Taiwan. Dear Ms. Berghauser: In your letter dated July 9, 1997, you requested a tariff classification ruling. With your ruling request you have submitted two samples, item number 617204, a plastic candy dish and item number 617205, a plastic bunny figurine. The candy dish is composed of vinyl plastic, the dish in the shape of a open cabbage with the figure of a bunny with a watering can molded onto one side of the dish. The bunny figurine, measuring 12 inches in length, is composed of 96 percent vinyl plastic and 6 percent raw iron by weight. The bunny is fully dressed and is wearing a wreath of flowers on its head. It is standing on a patch of grass and is holding a watering can, birdhouse and a bag of birdseed. The applicable subheading for the plastic candy dish will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics. The duty rate will be 3.4 percent ad valorem. The applicable subheading for the plastic bunny figurine will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and other articles of other materials of heading 3901 to 3914: Statuettes and other ornamental articles. The duty rate will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area
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