CLA-2-39:OT:RR:NC:N4:422
Mr. Ken Park
Amscan Inc.
A Party City Holdings Co.
1 Celebration Square Woodcliff Lake 07677
RE: The tariff classification of a plastic platter from China
Dear Mr. Park:
In your letter dated January 10, 2023, you requested a tariff classification ruling. A photograph of the item and a sample were submitted along with your request.
The merchandise under consideration is identified as a bat platter, item #431561. The pink platter comprises 50 percent melamine and 50 percent urea plastic materials. The three-dimensional plastic platter is to resemble a bat. The item measures approximately 16 inches wide by 9 inches high and 1 inch deep. The platter will contain and serve food and will be sold during the Halloween season.
The applicable subheading for the bat platter, item #431561 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% ad valorem.
In addition, the bat platter 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 bat platter, item #431561, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division