CLA-2-39:OT:RR:NC:N4:422
Mr. Simon Slyper
Amscan Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a plastic Halloween candy bowl from China
Dear Mr. Slyper:
In your letter dated December 4, 2020, you requested a tariff classification ruling. Photographs and schematic diagrams were submitted along with your ruling request.
The item concerned is identified in your letter as a Boneyard skeleton bowl, item number 431207. The item consists of a bowl and a skeleton. You have indicated that both items are comprised of plastic. You state that the plastic bowl is used to hold candy at Halloween.
The bowl measures approximately 7.44 inches in diameter by 3.25 inches high and is 9.5 inches deep at its widest points. The bowl is brown in color. The exterior of the bowl is textured to give the appearance of wrought iron. It features a skeleton sitting inside the bowl, with its arms resting on top of the bowl. The skeleton’s legs are hanging over the bowl, with its feet resting flat on a tabletop. You have indicated that all of the parts to the skeleton are glued to the bowl.
The tariff term “dishes” is a general one that includes bowls. The instant bowl is designed for use as a serving dish from which individual portions are taken by more than one person at a gathering. The candy bowl will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
The applicable subheading for the Boneyard skeleton bowl, item number 431207 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.” The rate of duty will be 6.5 percent ad valorem.
In addition, the Boneyard skeleton bowl incorporates a motif that is associated with Halloween. Halloween is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, this item also meet the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of three-dimensional representation of a symbol or motif that is clearly 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, this item is correctly classified therein.
However, both subheading 9817.95.05 and subheading 3924.10.2000 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the Boneyard skeleton bowl, style number 431207, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.10.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.10.2000, HTSUS, listed above. Please note, the additional duties imposed by heading 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division