N084059 N0 Ruling Active

The tariff classification of a plastic candy container with a sliding cover from Vietnam

Issued November 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a Clear Candy Bowl w/Sliding Cover, SKU# 67420. The item is constructed of clear polystyrene (PS) plastic material and is a globe shaped container that stands approximately 6” in height. The bottom part of the item is bowl shaped and is molded onto a pedestal base. Permanently affixed to the bottom part of the item is a cover that has two sections. Together the two sections of the cover are semi circular in shape and complete the globe shape with the bottom part of the item. One section of the cover is immovable. The other section of the cover is attached to the first section at each of two sides and pivots up and over the first section to gain access to the interior of the container. The section of the cover that pivots up has a silver colored knob that is made of acrylonitrile butadiene styrene (ABS) plastic material. The item is top shelf dishwasher safe. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for SKU# 67420 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N084059 November 30, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic candy container with a sliding cover from Vietnam Dear Ms. Pendris: In your letter dated November 9, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Clear Candy Bowl w/Sliding Cover, SKU# 67420. The item is constructed of clear polystyrene (PS) plastic material and is a globe shaped container that stands approximately 6” in height. The bottom part of the item is bowl shaped and is molded onto a pedestal base. Permanently affixed to the bottom part of the item is a cover that has two sections. Together the two sections of the cover are semi circular in shape and complete the globe shape with the bottom part of the item. One section of the cover is immovable. The other section of the cover is attached to the first section at each of two sides and pivots up and over the first section to gain access to the interior of the container. The section of the cover that pivots up has a silver colored knob that is made of acrylonitrile butadiene styrene (ABS) plastic material. The item is top shelf dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for SKU# 67420 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

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