N240640 N2 Ruling Active

The tariff classification of a plastic buckets with printed Halloween designs from China

Issued May 10, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

Each of the two submitted samples is identified as a Halloween Bucket, Item 9025800. The items are buckets that are made of polypropylene (PP) plastic material. Each bucket measures approximately 6¾” high by 9” wide at the open top. Each bucket has a flat bottom and a black semicircular carrying strap attached to the top. One of the buckets is of orange color and features a black jack-o-lantern face that is printed on the front surface. The other bucket is of black color and features eight printed orange jack-o-lantern pumpkins of varying sizes, four with the printed words “Trick or Treat!” in orange lettering, on each of two opposing sides. You have stated that these buckets are “intended to be used for trick or treating.” They are of the class or kind of merchandise that is principally used at a Halloween party by filling with candy and placing on a table.

CBP rationale

The applicable subheading for Item 9025800 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

N240640 May 10, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic buckets with printed Halloween designs from China Dear Ms. Aldinger: In your letter dated April 4, 2013, you requested a tariff classification ruling. Each of the two submitted samples is identified as a Halloween Bucket, Item 9025800. The items are buckets that are made of polypropylene (PP) plastic material. Each bucket measures approximately 6¾” high by 9” wide at the open top. Each bucket has a flat bottom and a black semicircular carrying strap attached to the top. One of the buckets is of orange color and features a black jack-o-lantern face that is printed on the front surface. The other bucket is of black color and features eight printed orange jack-o-lantern pumpkins of varying sizes, four with the printed words “Trick or Treat!” in orange lettering, on each of two opposing sides. You have stated that these buckets are “intended to be used for trick or treating.” They are of the class or kind of merchandise that is principally used at a Halloween party by filling with candy and placing on a table. The applicable subheading for Item 9025800 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 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →