N317867

N317867 March 3, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of a plastic bucket with a printed Halloween design from China Dear Mr. Kenny: In your letter dated February 24, 2021, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph of the item was submitted along with your ruling request. The item under consideration is referred to as a Halloween pumpkin bucket, CVS item 309235. The bucket is made of polypropylene (PP) plastic material. It is cylindrical in shape with a flat bottom. A black carry strap made of polyethylene (PE) is attached to the top of the bucket. The bucket is orange in color and features a black jack-o-lantern face that is printed on the front surface. The bucket measures approximately 7 inches deep by 9 inches in diameter at its widest point. The item is designed for children to collect and hold candy and treats during the Halloween season. You suggest classification of the Halloween pumpkin bucket in subheading 3926.90.1000 and subheading 9817.95.05. However, we disagree with this proposed classification in subheading 3926.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Buckets and pails.” This “bucket” is not for general-purpose use, it has a jack o’ lantern face on it, and per your submission, “is intended as a means for children to collect and hold candy and other small items in trick or treating activities.” We refer to the following rulings: N007702 (March 30, 2007), N103596 (May 25, 2010), N176697 (August 19, 2011), and N240640 (May 10, 2013). These rulings all classified similar “buckets” within heading 3924. As this product is more appropriately classified under a different heading, heading 3926 would not be applicable. Heading 3924 provides, in part, for tableware and kitchenware of plastics. According to GRI 3(a), the heading, which provides the most specific description, shall be preferred to headings providing a more general description. Since this item is of the class or kind of merchandise that is designed to collect and hold candy and treats during the Halloween season, it is classifiable in subheading 3924.10.4000, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. You also suggest that the bucket would also meet the terms of subheading 9817.95.05, as it is a utilitarian three-dimensional representation of a symbol that is closely associated with Halloween. This office does not agree. The flat-sided bucket with a printed face does not qualify as a three-dimensional depiction of a jack-o-lantern. Classification in subheading 9817.95.05 is therefore precluded. The applicable subheading for the Halloween pumpkin bucket, CVS item 309235 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 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 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 dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division