CLA-2-39:RR:NC:SP:221 K88154

TARIFF NO. 3926.40.0000

Ms. Nikola Thomas
Wal Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of decorative plastic containers from China.

Dear Ms. Thomas:

In your letter dated July 26, 2004, you requested a classification ruling.

You have submitted four samples of animal containers identified as stock number EGT738. The plastic animal containers will be available in four assorted styles. However, they will be sold in assortments of three. The four styles consist of the elephant, the bunny, the frog and the chick. The top portion twists on/off and they can be filled with small items or candy. They are designed to resemble the traditional Easter egg. Your letter of inquiry states that the containers will be sold as a seasonal item for Easter. These items are not considered to be festive symbols of the Easter holiday. They are considered to be decorative articles of plastic and classification will be in Chapter 39.

The samples are returned as you requested.

The applicable subheading for the plastic decorative containers will be 3926.40.0000, 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: Statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division