CLA-2-69:OT:RR:NC:N4:422
Mr. Joseph Kenny
Geodis USA LLC
One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of a ceramic candy bowl from China
Dear Mr. Kenny:
In your letter dated February 10, 2023, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification. A photograph of the item was submitted along with your request.
The merchandise under consideration is a ceramic candy bowl, CVS item 547239. You have indicated that the bowl is made of dolomite. The candy bowl is available in three designs, a monster, a jack-o’-lantern, and a mummy. You have stated that the items are safe for food contact and will be used to hold and serve candy. The items will be sold and marketed during the Halloween season.
The candy bowls each measure approximately 5.5 inches in diameter by 6 inches high. The bowl portion is circular shaped and is the head of the character. The bowl is supported by a pedestal that resembles the character’s body and shoes.
The green monster candy bowl features a button nose, black hair, two black eyes, two ears, and a stitched-lined mouth. The monster wears a purple shirt, an orange bow tie, and black shoes. The orange jack-o’-lantern features a black triangular nose, two eyes, and a black mouth. The jack-o-lantern wears an orange polka dot outfit, a green scalloped collar, and black shoes with an orange buckle. The white mummy features a bandage-wrapped mummy with two black eyes and is smiling. The mummy is wearing a black bow tie and two black buttons.
The applicable subheading for the ceramic candy bowl, CVS item 547239, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 percent ad valorem.
The green monster, the orange jack-o’-lantern, and the white mummy 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 6912.00.4810 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 ceramic candy bowl, CVS item 547239, will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 6912.00.…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