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NY N013622




July 25, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600; 4202.92.9060

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of plastic egg shaped containers and a plastic carry bag from China

Dear Mr. August:

In your letter dated June 27, 2007 you requested a tariff classification ruling.

The submitted samples are identified as follows:

Item number 3051 – Funny Farm Eggs. This item consists of colored plastic Easter egg shaped containers. Each container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half at the middle to fill with treats. These containers are packaged eight pieces to a polybag for retail sale and each container in the package has a depiction of the face of a different animal printed on the surface of one side.

Item number 3058 – Crazy Eggs. This item consists of colored plastic Easter egg shaped containers. Each container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half vertically to fill with treats. These containers are packaged ten pieces to a polybag for retail sale and each container in the package has a depiction of a different humorous facial expression printed on the surface of one side.

Item number 3088 – Easter Egg Hunt. This item consists of fifty plastic Easter egg shaped containers, packaged in a reusable carry bag. Each container measures approximately 2-1/2 inches in height and is composed of two parts that open by snapping in half at the middle to fill with treats. The carry bag is composed primarily of vinyl with a zippered closure.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

Item number 3088 is not considered to be a set for tariff classification purposes, since the carry bag and the egg shaped containers that comprise the contents are not put up together to meet a particular need or carry out a specific activity. The carry bag may be reused to hold any of a wide variety of items. The egg shaped containers have no relationship with the carry bag. Therefore, the carry bag and the egg shaped containers must be classified separately.  

The applicable subheading for the plastic egg shaped containers identified as item numbers 3051 and 3058 and for the plastic egg shaped containers that are included in the merchandise identified as item number 3088 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic carry bag that is included in the merchandise identified as item number 3088 will be 4202.92.9060, HTSUS, which provides forsimilar containersof sheeting of plasticsor wholly or mainly covered with such materials or with paper: other: with outer surface of sheeting of plastic or textile materials: other: other: other: other. The rate of duty will be 17.6 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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