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N003398 N0 Ruling Active

The tariff classification of the "Spider-Man Folding Treat Pail" from Hong Kong.

Issued December 4, 2006 by U.S. Customs and Border Protection.

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N0 N003398 (December 4, 2006)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Spider-Man Folding Treat Pail (Style 18602) is a container made of molded plastics that resembles the head of the character Spider-Man. The halves of this product are joined together at the top by means of projections incorporated in the top handle. Though described as a pail, the hole at the bottom and the openings at the sides where the halves meet make this product incapable of holding sand or water. Although you refer to this product as a Halloween costume accessory, and though it may be suitable for use in collecting Halloween candy, the product does not contain any Halloween motifs. It is simply a general-purpose container suitable for holding a wide variety of articles at any time of the year. As you requested, the sample will be returned.

CBP rationale

sand or water. Although you refer to this product as a Halloween costume accessory, and though it may be suitable for use in collecting Halloween candy, the product does not contain any Halloween motifs. It is simply a general-purpose container suitable for holding a wide variety of articles at any time of the year. As you requested, the sample will be returned. The applicable subheading for the Spider-Man Folding Treat Pail will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N003398 December 4, 2006 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Leah C. Navidad Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of the “Spider-Man Folding Treat Pail” from Hong Kong. Dear Ms. Navidad: In your letter dated November 14, 2006, you requested a tariff classification ruling. A sample was provided with your letter. The Spider-Man Folding Treat Pail (Style 18602) is a container made of molded plastics that resembles the head of the character Spider-Man. The halves of this product are joined together at the top by means of projections incorporated in the top handle. Though described as a pail, the hole at the bottom and the openings at the sides where the halves meet make this product incapable of holding sand or water. Although you refer to this product as a Halloween costume accessory, and though it may be suitable for use in collecting Halloween candy, the product does not contain any Halloween motifs. It is simply a general-purpose container suitable for holding a wide variety of articles at any time of the year. As you requested, the sample will be returned. The applicable subheading for the Spider-Man Folding Treat Pail will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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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