The tariff classification of plastic egg-shaped containers from China.

N305924 September 10, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. William M. Stringfield William M. Stringfield CHB 105 West Victoria Street Long Beach, CA 90805 RE: The tariff classification of plastic egg-shaped containers from China. Dear Mr. Stringfield: In your letter dated August 14, 2019, on behalf of your client, Christmas Street International (Hong Kong) Co., Ltd., you requested a tariff classification ruling. You submitted two samples of oversize, nested, egg-shaped plastic containers which you refer to as “Easter eggs.” VPN# D147738 is pink colored with silver speckles and VPN# D147741 is teal colored with glitter. The largest egg measures approximately 9” in diameter at its widest point and 15” in height, the middle size egg measures approximately 6.5” in diameter at its widest point and 10” in height and the smallest egg measures approximately 5.25” in diameter at its widest point and 8” in height. All of the hollow, egg-shaped containers snap in half at the middle and are imported empty, nested one inside one another. You suggest that these containers are correctly classified in subheading 9817.95.05 as a utilitarian, three-dimensional representation of an article associated with Easter, however this office does not agree. CBP has previously addressed the issue of the proper classification of similar plastic egg-shaped containers in Headquarters Ruling Letter H043742 dated April 19, 2019. That ruling has stated that similar containers are not so intrinsically linked to Easter that it would appear aberrant to use them at other times of the year and because of this they would not satisfy the “Federal Circuit Festive Article Test.” This would make them ineligible for consideration in subheading 9817.95.05. The applicable subheading for the “Easter Eggs,” VPN# D147738 and VPN# D147741 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division