CLA-2-39:OT:RR:NC:N2:222
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a plastic cauldron from China
Dear Ms. Tsiavos:
In your letter dated November 11, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Black Cauldron 14”, item 8367. This item is a plastic three dimensional representation of the type of cauldron that is associated with a wicked witch in the celebration of Halloween. It measures 9 inches tall and 14 inches wide and has a plastic handle. It can be used for Halloween festivities such as bobbing for apples and can also be filled with candy.
This item is classifiable in subheading 3924.10.4000, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. However, with regard to the applicable rate of duty, this item also meets the terms of subheading 9817.95.05, as it is a utilitarian article in the form of a three-dimensional representation of a symbol or motif that is clearly associated with Halloween.
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 instant item is correctly classified therein.
The applicable subheading for item 8367 will be 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.10…the foregoing meetings 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