CLA-2 CO:R:C:F 087105 SLR
Brenda Jacobs, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: Revocation of HRL 085408; Halloween Ceramic Candy Dish;
Ceramic Tableware Other Than of Porcelain or China
of Chapter 69; Not Festive Article of Chapter 95.
Dear Ms. Jacobs:
In Headquarters Ruling Letter (HRL) 085408 of October 31,
1989, our office classified a Halloween ceramic candy dish as
a festive article in subheading 9505.90.6000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). We have since
reviewed that determination and have found it to be in error.
FACTS:
The facts are as stated in HRL 085408.
ISSUE:
Whether the instant ceramic dish qualifies as a festive
article under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." The
Explanatory Notes offer guidance in understanding the scope of
the headings. The Explanatory Note to heading 9505 indicates
that the heading covers:
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(A) Festive, carnival or other entertainment articles
which in view of their intended use are generally made
of non-durable material. They include:
(1) 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.
* * *
Articles classifiable in heading 9505 tend to have no other
function than decoration.
Here, the candy dish serves primarily a utilitarian rather
than decorative function. Moreover, while incorporating
pumpkin-like features, the item in question is not traditionally
associated with Halloween. Accordingly, the subject candy dish
is not classifiable as a festive article in heading 9505.
Heading 6913, HTSUSA, provides for "[s]tatuettes and other
ornamental articles." The Explanatory Note to heading 6913
indicates that the heading covers a wide variety of ceramic
articles of a type designed essentially for the interior
decoration of the home, office, etc. The Note cautions, however,
that the heading covers tableware and other domestic articles
only if the usefulness of the articles is clearly subordinate
to their ornamental character. This cannot be said of the
subject candy dish. Consequently, it is not classifiable in
heading 6913.
Heading 6912, HTSUSA, provides for "[c]eramic tableware,
kitchenware, other household articles and toilet articles,
other than of porcelain or china." The instant article, if not
classifiable elsewhere, would be classified under this heading.
HOLDING:
The subject merchandise is classifiable in subheading
6912.00.4100, HTSUSA, which provides for ceramic tableware,
kitchenware, other household articles and toilet articles,
other than of porcelain or china: other: steins with permanently
attached pewter lids; candy boxes, decanters, punch bowls,
pretzel dishes, tidbit dishes, tiered servers, bonbon dishes,
egg cups, spoons and spoon rests, oil and vinegar sets, tumblers
and salt and pepper shaker sets. The applicable rate of duty
is 5.5 percent ad valorem.
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This notice to you should be considered a revocation of
HRL 085408 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 085408 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
HRL 085408 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
revocation, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it. If such a situation arises, your client may, at its
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division