CLA-2-63:OT:RR:NC:N3:351
Kim Benedetto
Seasons, USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a collapsible trick or treat basket from China
Dear Ms. Benedetto:
In your letter dated Jan. 23, 2009, you requested a tariff classification ruling.
The submitted sample is a collapsible character trick or treat basket which is one of four styles under Item# CD023. It has a frame of plastic wire that is covered with 100% woven polyester fabric with a handle made of woven 100% polyester fabric with the words Halloween printed on the handle. The sample we received has a ghost face printed on it; the other three have similar Halloween faces. It is approximately 8” tall and 6” in diameter. It is not of durable construction and is not suitable for repetitive reuse.
Its apparent use is for children to collect candy. Utilitarian articles are excluded from classification as Festive articles in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). Chapter Note 95(v), HTSUS, noted.
However, although the baskets are excluded from heading 9505, HTSUS, since they are utilitarian articles in the form of three-dimensional representations of a symbol or motif clearly associated with a specific holiday (Halloween) in the United States and classifiable under tariff subheading 6307.90, HTSUS, they are eligible for duty-free treatment in tariff subheading 9817.95.05, HTSUS.
The sample will be returned as requested.
The applicable subheading for the four styles under Item # CD023 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. The applicable secondary subheading will be 9817.95.05, HTSUS, which provides for "Articles classifiable in subheadings… 6307.90…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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division