The tariff classification of plastic eggs filled with stickers from China.

N314276 September 11, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic eggs filled with stickers from China. Dear Mr. Kenny: In your letter dated August 28, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were provided in lieu of a sample. The product under consideration is described as “Peeps Sticker Egg,” CVS item number 366582. It consists of plastic eggs each filled with an offset printed paper sticker sheet. They are sold in a package containing four undecorated eggs, one style in blue and yellow, and the other in pink and purple. Each sheet of stickers contains five die-cut stickers that feature licensed Peeps® characters. As this product contains plastic eggs and stickers, this office is of the opinion that the eggs would impart the essential character over the stickers, General Rule of Interpretation 3(b) noted. In your request, you stated that you believe this product is appropriately classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a festive article. We disagree, citing Headquarters ruling H043742, dated April 19, 2019. They determined that the appropriate classification for similar fillable plastic containers was as ornamental articles within heading 3926. The applicable subheading for the “Peeps Sticker Egg,” CVS item number 366582, will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division