CLA-2-39:OT:RR:NC:N1:137
Michael Skidmore
103 Greenleaf Street
Quincy, MA 02169
RE: The tariff classification of plastic bucket with lid from China
Dear Mr. Skidmore:
In your letter dated December 10, 2019 you requested a tariff classification ruling on behalf of your client Cool Gear International, LLC.
The item in question is called a Dunkin Donuts 70 Munchkin Cup. It is a polypropylene bucket that measures 8 inches high with a 6 inch diameter. It is designed to look like an oversized coffee cup with tilter lid. The bucket has an attached carry handle and the lid incorporates an opening flap. The product is being made specifically for Dunkin Donuts. The bucket will be provided to customers purchasing 70 donut munchkins. The bucket will be used to transport the purchased munchkins.
You suggest classification in 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastic. However, the primary function of this item is for the conveyance of goods. Reuse of this item as food storage is merely incidental.
The applicable subheading for the plastic bucket with lid will be 3923.90.0012, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics: Other: Buckets and pails, with or without lids or other closures, having a capacity of: Less than 11.36 liters (3 gallons). The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0012, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0012, 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, 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division