G80408 G8 Ruling Active

The tariff classification of plastic bottles from China.

Issued September 11, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.4020

Headings: 9505

Product description

You have submitted two samples of plastic bottles representing animals or non-human figures. The bottles are molded in the shapes of a soldier and a mouse. They are transparent with painted facial features. They are identified as the Nutcracker Soldier and Rat King. The bottles have a functional cap. A decorative top with the hat of the soldier and crown of the rat king is placed over the functional cap. We are of the opinion, that these bottles are intended for use as containers in the home to hold and dispense liquids such as shampoo or lotion. They are three-dimensional representations of figures from the Nutcracker Suite. As such they are associated with Christmas festivities.

CBP rationale

The applicable subheading for both styles of decorative bottles will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Other: of plastics: other.

Full text

NY G80408 September 11, 2000 CLA-2-39:RR:NC:SP:222 G80408 CATEGORY: Classification TARIFF NO.: 9505.10.4020 Mr. Vincent Trovato All Nations Forwarding One Cross Island Pl. Jamaica, NY 11422 RE: The tariff classification of plastic bottles from China. Dear Mr. Trovato: In your letter dated August 8, 2000, on behalf of your client Jackel Inc., you requested a tariff classification ruling. You have submitted two samples of plastic bottles representing animals or non-human figures. The bottles are molded in the shapes of a soldier and a mouse. They are transparent with painted facial features. They are identified as the Nutcracker Soldier and Rat King. The bottles have a functional cap. A decorative top with the hat of the soldier and crown of the rat king is placed over the functional cap. We are of the opinion, that these bottles are intended for use as containers in the home to hold and dispense liquids such as shampoo or lotion. They are three-dimensional representations of figures from the Nutcracker Suite. As such they are associated with Christmas festivities. The applicable subheading for both styles of decorative bottles will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Other: of plastics: other. The rate of duty will be free. 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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