The tariff classification of plastic Halloween candy containers from China
Issued October 22, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 9817.95.05
Product description
The submitted sample is identified as 12 Pack Mini-Pumpkin Baskets, Item 94024. This item is comprised of 12 orange containers that are each in the shape and form of a three dimensional Jack-O-Lantern and that each measures approximately 1½” in height. Each container has an opening at the top that measures approximately 1¼” in diameter and each container has a carry handle attached to the top. The twelve containers are packaged together for retail sale. Item Number 94024 is classifiable in subheading 3924.10.4000. However, these containers are considered to be symbols or motifs that are clearly associated with a specific holiday in the United States.
CBP rationale
The applicable subheading for Item 94024 will be 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.
Full text
N080242 October 22, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic Halloween candy containers from China Dear Ms. Tsiavos: In your letter dated October 13, 2009, you requested a tariff classification ruling. The submitted sample is identified as 12 Pack Mini-Pumpkin Baskets, Item 94024. This item is comprised of 12 orange containers that are each in the shape and form of a three dimensional Jack-O-Lantern and that each measures approximately 1½” in height. Each container has an opening at the top that measures approximately 1¼” in diameter and each container has a carry handle attached to the top. The twelve containers are packaged together for retail sale. Item Number 94024 is classifiable in subheading 3924.10.4000. However, these containers are considered to be symbols or motifs that are clearly associated with a specific holiday in the United States. The applicable subheading for Item 94024 will be 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free. 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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