CLA-2-73:OT:RR:NC:N1:113

Mr. Aaron Cullen
CVS/Pharmacy
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a Halloween bucket from China

Dear Mr. Cullen:

In your letter dated April 23, 2012, you requested a tariff classification ruling on behalf of CVS/Pharmacy. The samples that you have submitted will be returned to you as requested.

The item under consideration is a Halloween bucket, Item 887316. The bucket measures approximately 7 inches in height with a 4.5 inch diameter base and a 7.25 inch diameter opening. The bucket contains a tinplate handle with a plastic grip and has an ink design printed directly on the outside of the bucket featuring Mickey and Minnie Mouse dressed up in Halloween costumes. In addition, various Halloween phrases and designs are featured on the bucket. You indicated that the bucket will be available in different designs featuring Disney characters including Cars and Princesses. You stated in your email message dated May 2, 2012, that the subject bucket is comprised of 95% tinplated steel and 5% plastic.

The applicable subheading for the Halloween bucket, Item 887316, will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free.

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 Ann Taub at (646) 733-3018.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division