The tariff classification of plastic chick designed candy containers from China

N025433 April 25, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic chick designed candy containers from China Dear Mr. Crago: In your letter dated March 28, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as Easter Chick Containers, set of 3, item number A081KA01100. This item is comprised of three identical containers that are each made of 100% polypropylene (PP) plastic material. The body of each of the three containers in this item is egg shaped, is yellow in color and measures 3-1/2” in height by 2-1/2 “ wide. Each container is designed to have the appearance of a chick, with black eyes, orange beak, a yellow wing on each of two opposing sides and orange feet. The feet form a flat stable base under the egg shaped body, which allows the container to stand upright on a flat surface. Each container is hollow and is therefore designed to be filled with candy and other small items. Although you state that these containers are intended for sale by your retail store clients to their customers during and for the Easter holiday, chicks are not an accepted symbol of a recognized holiday. Furthermore, articles that are designed to hold and store candy and other small items are considered utilitarian articles and are therefore excluded from classification as festive articles in Chapter 95, according to Chapter Note 95 (v). The applicable subheading for item number A081KA01100 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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