CLA-2-39:OT:RR:NC:N2:222
Ms. Cynthia A. Benway
C.H. Powell Company
75 Shawmut Road
Canton, MA 02021
RE: The tariff classification of a Pick A Brick Cup from Denmark
Dear Ms. Benway:
In your letter dated May 2, 2008, on behalf of Lego Systems Inc, you requested a tariff classification ruling.
The submitted sample is identified as a Pick A Brick Cup. This item is a plastic container with a lid. It has a cylindrical shape and becomes progressively wider from the bottom to the top. The diameter at the bottom measures approximately 2-7/8 inches and the diameter at the top measures approximately 4 inches. This container stands 6-11/16 inches high without the lid and 7-1/2 inches high with the lid in place. The item has a concave bottom that projects 13/16 of an inch upward within the item. The capacity of the container is 33.14 fluid ounces.
This item will only be used in Lego stores for the purpose of scooping up Lego bricks, sealing with the lid and then transporting to the consumer’s home. Lego will charge the customer one price for this item that will include as many Lego bricks as can be scooped up and contained within it. This item can then be used at home to store the Lego bricks. This item will not be sold individually without the bricks.
The applicable subheading for the Pick A Brick Cup will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division