CLA-2-39:OT:RR:NC:N4:422
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a plastic container with a plush moose character lid from China
Dear Ms. Schab:
In your letter dated April 30, 2013, you requested a tariff classification ruling.
The submitted sample is identified as a Moose “Be Merry” Holiday Container Large, Liss Item # 9017863/Mfg. Item# HBCX12024L. This item is comprised of a bowl shaped container that is made of clear plastic material. It has a screw-on lid onto which is permanently affixed a plush textile polyester ornament in the form of the head and arms of a moose that is wearing a textile polyester red cap with a white rim and a black metal tip. Between the head and the arms is a textile polyester red, white and green scarf that is wrapped around the base of the head. Attached to the bottom of the container are two black textile polyester feet, one on each of two opposite sides of the container. Attached across the front of the container are textile polyester letters that spell the words “Be Merry”. The word “Be” is in red lettering and the word “Merry” is in green lettering.
The container measures approximately 4¾” in diameter at the widest part, which is half way up the container. Not including the attached character, the lidded container measures approximately 4¾” high. Including the attached character, the height of the container measures approximately 13” from the base of the container to the black tip of the moose’s cap. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 9817.95.05, which provides for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Neither the moose head, red and green scarf or red ski cap is a recognized symbol or motif that is clearly associated with a specific holiday in the United States.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic bowl performs the primary role of storing food stuffs. The textile ornamentation performs the subordinate role of decoration. Therefore, it is the opinion of this office that the plastic container provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Moose “Be Merry” Holiday Container Large, Liss Item # 9017863/Mfg. Item# HBCX12024L will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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,
Thomas J. Russo
Director
National Commodity Specialist Division