CLA-2 CO:R:C:G 085408 WAW
Ms. Brenda A. Jacobs
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: Classification of a Halloween candy dish
Dear Ms. Jacobs:
This is in response to your letter dated August 23, 1989, on
behalf of K Mart Corporation, requesting the classification of a
Halloween ceramic candy dish under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a small ceramic candy dish in
the shape and color of a pumpkin. The design painted on the
front of the dish is the face of a jack-o'-lantern which depicts
fright or alarm. The ceramic dish measures approximately 5-1/2
inches in diameter and 3-1/2 inches in depth. The dish is
designed to be used to serve candy. Additionally, the box in
which the bowl is enclosed is also orange and decorated with
ghosts, bats, and pumpkins. The article will be imported from
Taiwan.
ISSUE:
Is the ceramic candy dish properly classifiable under
heading 9505, HTSUSA, which provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories, or under heading
6912, HTSUSA, which provides for ceramic tableware, inter alia,
or under another provision of the tariff?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The subject merchandise may be classified under three
possible headings in the HTSUSA. Heading 9505, HTSUSA, governs,
among other things, festive carnival or other entertainment
articles. Heading 6913, HTSUSA, governs statuettes and other
ornamental ceramic articles, whereas, heading 6912, HTSUSA,
covers ceramic tableware, kitchenware, other household articles
and toilet articles, among other things. In the case where an
item is classifiable under more than one heading, GRI 3(a)
states that the heading which provides the most specific
description will be preferred to headings providing a more
general description.
Counsel for the importer maintains that the article is
properly classifiable under Chapter 95 which provides for festive
articles. The attorney is of the opinion that the sample article
falls under heading 9505, HTSUSA, since the decoration on the
dish depicts a festive Halloween atmosphere.
It is Customs position that the subject merchandise is
properly classifiable under heading 9505, HTSUSA. Heading 9505,
HTSUSA, includes, among other things:
festive, carnival or other entertainment articles,
which in view of their intended use are generally made
of non-durable material.
The Explanatory Notes to Heading 9505, which constitutes the
official interpretation of the tariff at the international level,
make clear that the heading encompasses the following articles:
Decorations such as festoons, garlands, Chinese
lanterns, etc., as well as various decorative articles
made of paper, metal foil, glass fibre, etc., for
Christmas trees (e.g. tinsel, stars, icicles),
artificial snow, coloured balls, bells, lanterns, etc.
Cake and other decorations (e.g., animals, flags) which
are traditionally associated with a particular festival
are also classified here.
It is Customs position that an article by its shape,
design, and ornamentation which is appropriately used only in
connection with a recognized festive holiday is an article that
falls under Chapter 95, HTSUSA. In the instant case, the subject
merchandise is a decorative bowl in the shape of a pumpkin.
Painted on one side of the bowl is the face of a jack-o'-lantern
which is one of the most recognizable symbols associated with the
Halloween holiday. Moreover, the candy dish is designed to be
used during Halloween to decorate the house or as the container
from which Halloween candy may be distributed to trick-or-
treaters. It is unlikely that a consumer would purchase and use
this article during any other time of the year. Thus, based on
the foregoing reasons, it is apparent that the candy dish is
intended to be used as a "festive article" during Halloween and
is more specifically described under heading 9505, HTSUSA, which
covers "festive articles." Since the candy dish is not the type
of article which falls under the subheadings providing for
Christmas festivities, magic tricks or confetti, it is
classifiable under subheading 9505.90.6000, HTSUSA, which
provides for, inter alia, other festive articles.
HOLDING:
In the instant case, the sample article is properly
classifiable under subheading 9505.90.6000, HTSUSA, which
provides for festive, carnival or other entertainment articles,
including magic tricks and practical joke articles; Other. The
applicable rate of duty is 3.1% ad valorem. Items classifiable
under this subheading may be eligible for duty free treatment
under subheading 9902.71.13, HTSUSA, if they are not valued at
over five cents per unit.
Sincerely,
John Durant, Director
Commercial Rulings Division