D82903 D8 Ruling Active

The tariff classification of a clear plastic candy dish from China.

Issued October 20, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The tariff classification of a clear plastic candy dish from China.

Full text

NY D82903 October 20, 1998 CLA-2-95:RR:NC:SP:222 D82903 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Lisa Peterman A. W. Fenton Company, Inc. P. O. Box 360614 Columbus, OH 43236-0614 RE: The tariff classification of a clear plastic candy dish from China. Dear Ms. Peterman: In your letter dated September 16, 1998, on behalf of your client Consolidated Stores Corp., you requested a tariff classification ruling. The submitted sample is a clear plastic container in the shape of a sleigh. It measures 5 inches long by 3-1/2 inches wide by 3-1/2 inches high. The sleigh is decorated with holly leaves and berries. Your correspondence states that this item is sold during the holiday season and used in the home to hold candy or nuts. The candy dish is a functional item. As such, in order to be a festive article under 9505.10, Harmonized Tariff Schedule of the United States(HTS), it must be a three deminsenional representation of a recognized festive motif. A sleigh by itself (without Santa) is not a motif connected with the Christmas season. The sample is returned as you requested. The applicable subheading for the clear plastic candy dish will be 3924.90.5500, HTS, which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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