The tariff classification of plastic egg-shaped containers from China.
Issued November 8, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
Product description
The submitted illustration depicts an item identified as The Pottery Barn Kids Easter Transparent Eggs, SKU# 5064852. This item consists of ten pastel-colored egg-shaped containers packaged together for retail sale. Each container is made of acrylic and is approximately four inches long and three inches in diameter. The egg-shaped container can be opened by snapping in half at the middle and can be filled with small novelty items or confectionary. When closed after filling, the inner contents are visible from the outside of the egg, due to its transparency. You have suggested that this item should be classified under subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the provision that you suggest. Colored eggs marketed and sold for Easter are an accepted symbol of the holiday. However, these items are functional since they are intended to hold candy, gifts or other small items. Utilitarian articles are excluded from classification as festive in Chapter 95, according to Chapter Note 95(v).
Full text
N018731 November 8, 2007 CLA-2:39:RR:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Leah Cantero Williams-Sonoma, Inc. 151 Union Street Ice House 1 – 7th Floor San Francisco, CA 94111 RE: The tariff classification of plastic egg-shaped containers from China. Dear Ms. Cantero: In your letter dated October 19, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as The Pottery Barn Kids Easter Transparent Eggs, SKU# 5064852. This item consists of ten pastel-colored egg-shaped containers packaged together for retail sale. Each container is made of acrylic and is approximately four inches long and three inches in diameter. The egg-shaped container can be opened by snapping in half at the middle and can be filled with small novelty items or confectionary. When closed after filling, the inner contents are visible from the outside of the egg, due to its transparency. You have suggested that this item should be classified under subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the provision that you suggest. Colored eggs marketed and sold for Easter are an accepted symbol of the holiday. However, these items are functional since they are intended to hold candy, gifts or other small items. Utilitarian articles are excluded from classification as festive in Chapter 95, according to Chapter Note 95(v). The applicable subheading for SKU# 5064852 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The duty rate 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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