N012286 N0 Ruling REVOKED

The tariff classification of plastic egg shaped and carrot shaped candy containers from China.

Issued July 5, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted samples are identified as follows: Item number 3019Q – 12 Large Eggs. This item consists of colored plastic Easter egg shaped candy containers. Each three-dimensional container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half at the middle to fill with treats. The candy containers are packaged 12 pieces to a polybag for retail sale. Item number 3002 – 48 Count Eggs. This item consists of colored plastic Easter egg shaped candy containers. Each three-dimensional container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half in the middle to fill with treats. The candy containers are packaged 48 pieces to a polybag for retail sale. Item number 3001 – Easter Egg Hunt. This item consists of colored plastic Easter egg shaped candy containers. This item includes 48 candy containers that measure 2-1/2 inches in height and one gold colored and one silver colored candy container that each measure 3-1/2 inches in height, for a total of 50 three-dimensional containers. The candy containers are composed of two parts that open by snapping in half in the middle to fill with treats. Item number 3041 – Vibrant Colors Chrome Eggs. This item consists of colored plastic Easter egg shaped candy containers. Each three-dimensional container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half at the middle to fill with treats. The candy containers are packaged 8 pieces to a polybag for retail sale. Item number 3056 – Carrot Containers. This item consists of plastic carrot shaped candy containers, that are orange in color with a green colored top. Each three dimensional container measures approximately 3-1/4 inches in height and is composed of two parts that open by snapping in half lengthwise to fill with treats. The candy containers are packaged 8 pieces to a polybag for retail sale.

CBP rationale

The applicable subheading for the plastic candy containers identified as items number 3019Q, 3002, 3001, 3041 and 3056 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: other: other.

Full text

N012286 July 5, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic egg shaped and carrot shaped candy containers from China. Dear Mr. August: In your letter dated May 30, 2007, you requested a tariff classification ruling. The submitted samples are identified as follows: Item number 3019Q – 12 Large Eggs. This item consists of colored plastic Easter egg shaped candy containers. Each three-dimensional container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half at the middle to fill with treats. The candy containers are packaged 12 pieces to a polybag for retail sale. Item number 3002 – 48 Count Eggs. This item consists of colored plastic Easter egg shaped candy containers. Each three-dimensional container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half in the middle to fill with treats. The candy containers are packaged 48 pieces to a polybag for retail sale. Item number 3001 – Easter Egg Hunt. This item consists of colored plastic Easter egg shaped candy containers. This item includes 48 candy containers that measure 2-1/2 inches in height and one gold colored and one silver colored candy container that each measure 3-1/2 inches in height, for a total of 50 three-dimensional containers. The candy containers are composed of two parts that open by snapping in half in the middle to fill with treats. Item number 3041 – Vibrant Colors Chrome Eggs. This item consists of colored plastic Easter egg shaped candy containers. Each three-dimensional container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half at the middle to fill with treats. The candy containers are packaged 8 pieces to a polybag for retail sale. Item number 3056 – Carrot Containers. This item consists of plastic carrot shaped candy containers, that are orange in color with a green colored top. Each three dimensional container measures approximately 3-1/4 inches in height and is composed of two parts that open by snapping in half lengthwise to fill with treats. The candy containers are packaged 8 pieces to a polybag for retail sale. The applicable subheading for the plastic candy containers identified as items number 3019Q, 3002, 3001, 3041 and 3056 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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