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NY N009584

May 14, 2007



TARIFF NO.: 3926.90.2500; 3926.90.9980

Ms. Carol Burnidge
Enjoy Pioneer Farm
17 N 400 Big Timber Road
Hampshire, IL 60140

RE: The tariff classification of a trick or treat pumpkin container and plastic handle from China

Dear Ms. Burnidge:

In your letter dated March 31, 2007, you requested a tariff classification ruling.

Two samples were submitted with your request. One is a molded plastic pumpkin container with a light up plastic handle. The container is in the three dimensional shape of a jack-o-lantern. It is orange with black features. You state that the product is used as a trick or treat container. You also indicate that the handle may be imported separately. The handle consists of a molded plastic strip that attaches to the pumpkin-shaped shell. Four small LED lights are attached to the handle strip and then a clear plastic tube is slipped over for protection.

The second sample is a prototype sample of a pumpkin container of similar shape and size. The shell is described as nylon textile fabric coated with polyurethane. The round shape is supported by a metal wire spiral or spring. The textile fabric container has the same light-up plastic handle as the molded plastic container.

The applicable subheading for the plastic handle, if imported separately, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticshandles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the molded plastic jack-o-lantern trick or treat container will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The molded plastic jack-o-lantern trick or treat container is eligible for duty free treatment in subheading 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: 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.

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/.

There is insufficient information to issue a classification ruling on the pumpkin container made of textile fabric. If you wish a ruling on this product, please provide a sample that more closely represents its construction at the time of importation. Submit a sample swatch of the fabric that will be used in the actual production, identify its components, and indicate which surface of the fabric will form the outer surface of the pumpkin container. Provide marketing literature showing how the product will be advertised and sold. Explain the function of the spring and how it will be incorporated in the finished product. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 classification of the molded plastic pumpkin container or the plastic handle, contact National Import Specialist Joan Mazzola at 646-733-3023. If you have any questions regarding the information needed to classify the textile pumpkin container, contact National Import Specialist Vikki Lazaro at 646-733-3041.


Robert B. Swierupski

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