CLA-2-73:OT:RR:NC:N4:422
Ms. Natalie Jackson
Customs Clearance International Inc.
433 Airport Blvd. Ste 225
Burlingame, CA 94010
RE: The tariff classification of tinplate iron buckets from China
Dear Ms. Ms. Jackson:
In your letter dated July 26, 2022, on behalf of your client, Arlington Design LLC, you requested a tariff classification ruling on tinplate iron buckets.
The items under consideration are referred to as witch shoe buckets, model numbers 534373, 534378, 548284, and 548314. All of the buckets measure approximately 8 inches wide by 12 inches high. You have indicated that the items are constructed of tinplate iron. Each cylindrical black bucket is attached to a pair of witch’s legs wearing orange and striped stockings and curled- toe black boots. All the items feature a hang tag sign attached to each witch’s leg, with the printed words “Broomstick Blvd.”
You have stated that the decorative buckets are not food safe and are for indoor or outdoor use. The items will be sold and marketed during the Halloween season.
You propose classification of the witch shoe buckets in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.
However, even though you indicate that the articles are decorative, the buckets provide functionality and are large enough to hold items used in and around the home. The products are considered utilitarian articles. Utilitarian articles are excluded from classification as festive articles by chapter note 1(x). Therefore, classification in subheading 9505.90.6000 is precluded.
The applicable subheading for the witch shoe buckets, model numbers 534373, 534378, 548284, and 548314 will be 7323.99.5060, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Of tinplate…Other.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division