CLA-2-39:OT:RR:NC:N4:422
Ms. Kim Benedetto
Seasons USA Inc
2041 Genesee Street Utica, NY 13501
RE: The tariff classification of a candy bowl from China
Dear Ms. Benedetto:
In your letter dated August 5, 2023, on behalf of your client, Seasons HK Ltd., you requested a tariff classification ruling. Photographs and a specification sheet were submitted with your request.
The merchandise is called the “Oogie Cheers to Fear candy bowl,” style number W38711. Oogie Boogie, the Boogeyman, is a Disney character from the movie, “The Nightmare Before Christmas.” The interior of the round candy bowl is black and resembles a roulette wheel. The center of the bowl features the head of Oogie Boogie, a green-faced ghost-like figure with two black eyes, a black mouth, and five black stitches on his head. The exterior of the bowl is black and features approximately 11 small circular lights located around the top rim of the bowl. The printed words “Cheers to Fears” are written on the front of the bowl.
The bowl and the Oogie Boogie character are 100% polypropylene (PP) and feature LED illumination. The candy bowl measures approximately 12.0 inches long by 12.0 inches wide by 8.16 inches high as measured at its widest points. There is an on/off switch located on the bottom of the bowl. The candy bowl operates on three AA batteries. You have stated that the bowl will be sold and marketed during the Halloween season.
The plastic candy bowl is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The plastic accounts for the vast majority of the weight and value for the candy bowl. Even when the batteries are depleted or not included, the candy bowl can still fulfill the intended function of holding candy. Therefore, the essential character of the candy bowl is the plastic. 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. In accordance with GRI 3(b), 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 “Oogie Cheers to Fear candy bowl,” style number W38711 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 candy 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 “Oogie Cheers to Fear candy bowl,” style number W38711, 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. 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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