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NY M85716

August 09, 2006

CLA-2-39:RR:NC:N2:221 M85716


TARIFF NO.: 3926.90.9880

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

RE: The tariff classification of a folding treat pail from China

Dear Ms. Johnson:

In your letter dated July 26, 2006, you requested a tariff classification ruling.

The sample submitted with your request is described as a Power Ranger Mystic Force folding treat pail, style 14632. The product is a molded polyvinyl chloride (PVC) plastic container with decorative accents and illustrations associated with the Power Rangers characters. The container is made in two parts to facilitate shipping. The halves are joined together at the top with plastic tabs that are an integral part of the carrying handle and form a type of hinge. The consumer folds the container halves together and snaps them closed. Although you describe the product as a pail, the spaces where the halves meet make the container incapable of holding sand or water. Also, although you describe the product as a Halloween accessory, the container is not marked with any designs that represent Halloween and there are no features that particularly adapt it for use at Halloween or that limit 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 sample is being returned as you requested.

The applicable subheading for the Power Ranger Mystic Force folding pail, item number 14632, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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