The tariff classification of a plastic bucket from China

N322852 November 22, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic bucket from China Dear Mr. Kenny: In your letter dated November 17, 2021, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling. Photographs of the item were submitted along with your ruling request. The item under consideration is referred to as a plastic bucket, item number 594469. You have indicated the item is available in three styles. The sides of the bucket are comprised of plastic sheeting made from amorphous polyethylene terephthalate (APET) plastic. It is cylindrical in shape with a flat bottom. The rim and the base are made of tin plate steel. A steel wire handle is attached to the plastic bucket using a grommet inserted into the plastic sheeting. The bucket measures approximately 10.5 inches in height with an open top diameter of approximately 7 1/8 inches wide, tapering to a base diameter of approximately 4 inches, at its widest points. You have indicated that the item will be sold during the Easter season. You stated the article is designed for children to collect and hold Easter eggs, treats, and small gifts. The bucket can also be used to hold treats or decorative items in the home. The first style contains a purple rim and base. It features decorative Easter eggs and a yellow baby chick. It is printed with the written words “Happy Easter” in purple and pink lettering. The second style contains a fuchsia pink rim and base. It features decorative Easter eggs and butterflies. The third style has a blue rim and base. It features a white silhouette bunny sitting on the grass surrounded by decorative Easter eggs. It is printed with the written words “Bunny Kisses” in purple lettering. The bucket is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTSUS), is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component, which gives them their essential character. The plastic accounts for the vast majority of the weight and value for the bucket. Therefore, the essential character of the bucket is the plastic. In accordance with GRI 3(b), the bucket will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. The applicable subheading for the plastic bucket, item number 594469 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” The rate of duty will be 3.4 percent ad valorem Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division