CLA-2-39:RR:NC:SP:222 C86517
Ms. Kimberly Fathauer
A. W. Fenton Company, Inc.
P. O. Box 360614
Columbus, OH 43236-0614
RE: The tariff classification of plastic sandwich boxes from
China.
Dear Ms. Fathauer:
In your letter dated April 1, 1998, on behalf of your client
Consolidated Stores Corp., you requested a tariff classification
ruling.
The submitted four samples of plastic sandwich boxes that
are identified as item number 23161389H.
These sandwich boxes are manufactured in four different
styles; (a) is a black and orange sandwich box with the
silhouette of a jack-o-lantern on the top; (b) is a black and
orange sandwich box with the silhouette of a witch on a broom
with a bat; (c) is a white and black sandwich box with the
silhouette of a ghost and (d) is a black and purple sandwich box
with the silhouette of a bat. These items measure 1-3/4" x 4" x
6". They are designed in a manner that only one sandwich may be
placed inside.
Your letter of inquiry states that these are Halloween lunch
boxes. However when a product has utilitarian function it must
be a three dimensional representation of an accepted symbol of an
accepted holiday. These boxes simply possess a silhouette motif.
A silhouette is not acceptable for classification of a functional
item in subheading 9505.
These samples are returned as requested.
The applicable subheading for the plastic sandwich boxes
will be 3924.10.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for tableware, kitchenware, other
household articles...of plastics: tableware and kitchenware:
other. The rate of duty will be 3.4 percent ad valorem.
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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division