CLA-2-39:RR:NC:SP:222 G87381
Mr. Tony Collini
John S. Connor, Inc.
401 E. Pratt Street, Suite 700
Baltimore, MD 21202
RE: The tariff classification of plastic buckets from Hong Kong.
Dear Mr. Collini:
In your letter dated February 7, 2001, on behalf of your client The Lindy Bowman Company, you requested a tariff classification ruling.
You have submitted four samples of plastic buckets with plastic handles. The buckets measure approximately 7-1/4 inches in diameter and approximately 4-1/2 inches high. The color of the buckets is black with orange handles or orange with black handles.
Your letter of inquiry states that the buckets will have a sheet of glow-in-the-dark stickers taped to the inside bottom of the pail. The stickers are designed as a skeleton, black cats, a ghost, and jack-o-lanterns. The stickers will be used to decorate the buckets. However, the plastic buckets are not associated with Halloween. They have a functional use and are not designed in a manner that restricts use to a particular holiday. The buckets will be classified in chapter 39 as other articles of plastics.
The applicable subheading for the plastic buckets will be 3926.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: buckets and pails. 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 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division