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NY K81764

February 5, 2004
CLA-2-39:RR:NC:SP:221 K81764


TARIFF NO. 3926.90.9880

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a folding Trick-o-Treat candy bag from China.

Dear Ms. Rogalski:

In your letter dated January 5, 2004, you requested a classification ruling.

The sample submitted with your request is described as "Sponge Bob Folding Trick-o-Treat Candy Pail," style 18191. The product is a plastic container molded of plastics to resemble the cartoon character Sponge Bob Square Pants. The container is made in two parts to facilitate shipping. The halves are joined together at the top by means of projections incorporated in the top handle. After importation the two halves are rotated to line up and then are snapped together. Though described as a pail, the openings at the bottom where the two sections join make the container incapable of holding sand or water. The container is not marked with any designs that represent Halloween and there are no features that particularly adapt it for use at Halloween. The product is a general-purpose container made of molded plastics suitable for holding a variety of articles at any time of the year.

The applicable subheading for item number 18191 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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