K89615 K8 Ruling Active

The tariff classification of plastic egg holders from China.

Issued October 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You have submitted samples of three varieties of plastic egg holders. The egg holders will be blister packed with a header card in sets of 2 pieces for retail sale. In your letter of inquiry this product is described as Easter egg holders. However, the holders are not limited to use during the Easter season. Therefore, for tariff purposes, the egg holders are not considered festive articles. Sample number 6122030 is a package containing two plastic egg holders. One egg holder represents a white bunny and the other egg holder represents a yellow chick. Sample number 6122410 is a package containing two plastic flower-shaped egg holders. Sample number 6122460 is a package containing two plastic egg holders identified as “eggs with legs.” The “eggs with legs” egg holder styles consist of ladybugs, bumblebees, dragonflies and butterflies. The egg is placed inside the elastic band of the fabric/wire wings, then the wings and the egg are put onto the body of the insect designs. The trademark name for all of the egg holder styles is “Eggcessories”. The sa mples are returned as you requested.

CBP rationale

The applicable subheading for the plastic egg holders will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.

Full text

NY K89615 October 25, 2004 CLA-2-39:RR:NC:SP:221 K89615 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Dennis Shostak Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of plastic egg holders from China. Dear Mr. Shostak: In your letter dated September 21, 2004, you requested a classification ruling. You have submitted samples of three varieties of plastic egg holders. The egg holders will be blister packed with a header card in sets of 2 pieces for retail sale. In your letter of inquiry this product is described as Easter egg holders. However, the holders are not limited to use during the Easter season. Therefore, for tariff purposes, the egg holders are not considered festive articles. Sample number 6122030 is a package containing two plastic egg holders. One egg holder represents a white bunny and the other egg holder represents a yellow chick. Sample number 6122410 is a package containing two plastic flower-shaped egg holders. Sample number 6122460 is a package containing two plastic egg holders identified as “eggs with legs.” The “eggs with legs” egg holder styles consist of ladybugs, bumblebees, dragonflies and butterflies. The egg is placed inside the elastic band of the fabric/wire wings, then the wings and the egg are put onto the body of the insect designs. The trademark name for all of the egg holder styles is “Eggcessories”. The sa mples are returned as you requested. The applicable subheading for the plastic egg holders will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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