The tariff classification of plastic containers with plush character lids from China

N239011 March 28, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic containers with plush character lids from China Dear Ms. Liu: In your letter dated February 22, 2013, you requested a tariff classification ruling. The two submitted samples are identified as follows: Container with plush top, Item Number A075MA04015 – This item is a square shaped jar that is made of clear polyethylene terephthalate (PET) plastic material and measures approximately 2¼” square, not including the top neck of the jar. It has a screw-on lid onto which is permanently affixed a plush textile ornament in the form of a snowman’s head and arms, without a body or legs. The snowman head has a red and white polka dot cap and a red and white checkered scarf. The arms are small and do not extend downward past the lid. Around the center of the jar is a red textile wrap that is also permanently affixed and has a cut out on the front and on the back that is each in the shape of a snowflake. The item measures approximately 6” in height including the lid with the attached plush character. The item is also imported in two other versions with two other respective characters attached to the lid as follows: Santa and Reindeer. Container with plush top, Item Number A075MA04228 – This item is a square shaped jar that is made of clear polyethylene terephthalate (PET) plastic material and measures approximately 2¼” square, not including the top neck of the jar. It has a screw-on lid onto which is permanently affixed a plush textile ornament in the form of a reindeer’s head with antlers and a green and white striped scarf. The character does not have a body, arms or legs. On the front of the jar are two red button-shaped ornaments that are permanently affixed, one above the other. The item measures approximately 5¼” in height from the bottom of the jar to the top of the reindeer’s head and 6½” in height from the bottom of the jar to the top of the reindeer’s antlers. The item is also imported in three other versions with three other respective characters attached to the lid as follows: Santa, Snowman and Penguin. The applicable subheading for Item Number A075MA04015 and Item Number A075MA04228 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, Thomas J. Russo Director National Commodity Specialist Division