CLA-2-95:RR:NC:SP:222 H86212
Ms. Julie Gimm
BDP International, Inc.
2721 Walker N.W.
Grand Rapids, MI 49504
RE: The tariff classification of plastic boxes from China.
Dear Ms. Gimm:
In your letter dated December 12, 2001, on behalf of your client Meijer Distributions, you requested a tariff classification ruling.
The submitted samples are identified as item number 862041, Easter candy containers. Your letter of inquiry states that the plastic containers will be available in assorted colors. They are made in the shape of a bunny with a hallow body to hold Easter candy. Your letter further states that they will be sold in retail stores for the Easter holiday. Although sold around Easter, rabbits are not a symbol of any holiday. The Easter Rabbit needs to have an egg. The bunny shaped boxes are excluded from classification in Chapter 95 as festive articles. This product will be classified in Chapter 39.
The samples are returned as you requested.
The applicable subheading for the bunny shaped plastic boxes will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics, other, 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 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
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