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NY N004859




January 24, 2007

CLA-2-39:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a candy dispenser from China.

Dear Mr. Williams:

In your letter dated December 12, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. Style 20160 is a plastic dispenser designed to hold and dispense small candy, nuts or other small treats. The dispenser stands approximately 9 inches in height and is of a type generally kept on a countertop. The top portion consists of a clear globe of plastics to hold the candy. This globe is designed to look like the head of a rabbit. The lower portion consists of a plastic base measuring approximately 4 inches in diameter at the bottom. The base has a spring-activated chute to dispense the candy. Although you refer to the product as the “Easter Bunny Dispenser,” the product contains no Easter motifs. The bunny figure is wearing sunglasses and is not associated with Easter.

As you requested, the sample will be returned.

The applicable subheading for the plastic dispenser will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and 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 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.

Sincerely,

Robert B. Swierupski
Director,

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