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NY C86517

May 6, 1998

CLA-2-39:RR:NC:SP:222 C86517


TARIFF NO.: 3924.10.5000

Ms. Kimberly Fathauer
A. W. Fenton Company, Inc.
P. O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of plastic sandwich boxes from China.

Dear Ms. Fathauer:

In your letter dated April 1, 1998, on behalf of your client Consolidated Stores Corp., you requested a tariff classification ruling.

The submitted four samples of plastic sandwich boxes that are identified as item number 23161389H.

These sandwich boxes are manufactured in four different styles; (a) is a black and orange sandwich box with the silhouette of a jack-o-lantern on the top; (b) is a black and orange sandwich box with the silhouette of a witch on a broom with a bat; (c) is a white and black sandwich box with the silhouette of a ghost and (d) is a black and purple sandwich box with the silhouette of a bat. These items measure 1-3/4" x 4" x 6". They are designed in a manner that only one sandwich may be placed inside.

Your letter of inquiry states that these are Halloween lunch boxes. However when a product has utilitarian function it must be a three dimensional representation of an accepted symbol of an accepted holiday. These boxes simply possess a silhouette motif. A silhouette is not acceptable for classification of a functional item in subheading 9505.

These samples are returned as requested.

The applicable subheading for the plastic sandwich boxes will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: 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 212-466-5892.


Robert B. Swierupski

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