CLA-2-39:OT:RR:NC:N4:422
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of plastic candy jars with three-dimensional textile characters attached to the lids from China
Dear Mr. Stinson:
In your letter dated June 1, 2010, you requested a tariff classification ruling.
The submitted illustration depicts items that are collectively identified as an XDM Small Candy Jar, Liss Item# 9009141, Mfg Item# HBYD81358. The item consists of four clear plastic candy jars. Respectively attached to the lid of each jar is the polyester textile three-dimensional representation of one of the following: a Santa Claus head, a moose head, a snowman head wearing a hat or a snowman head wearing ear muffs. Also attached to the lid of each jar are the polyester textile three-dimensional representations of two arms that respectively hang on either side of the jar, thereby creating the impression that the jar is the body of the character. Submitted with your request was a sample of the jar in the form of a representation of Santa Claus. As you requested, the sample will be returned to you.
You have suggested that all four jars are correctly classified in subheading 3924.10.4000 and we agree with your suggestion. However, with regard to the applicable rate of duty for the jar in the form of a representation of Santa Claus, as you suggested, that article also meets the terms of subheading 9817.95.05, as it is a utilitarian three-dimensional representation of a symbol that is closely associated with a specific holiday in the United States.
U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the jar in the form of a representation of Santa Claus is correctly classified therein.
The applicable subheading for the moose candy jar and each of the two snowman candy jars will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the Santa Claus candy jar will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10…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. The rate of duty will be free.
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
National Commodity Specialist Division