CLA-2 RR:CR:GC 961105ptl
Mr. John Carrier
Import Traffic Manager
World Bazaars, Inc.
2400 Yates Avenue
Commerce, CA 90040
RE: Soft Food Spreader/Knives
Dear Mr. Carrier:
This is in response to your letter of September 19, 1997, to the Area Director of Customs, New York, NY, requesting a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of several styles of articles which are referred to as “spreaders” and are intended to be used in the home to spread soft food products, such as mayonnaise. Samples were provided for our examination. Your letter was referred to this office for reply. We regret the delay.
FACTS:
The merchandise consists of three style variations of knife/spreaders. The sample articles, which are approximately 5¾ inches long, are packaged with either two or four of the same style in a box with a clear plastic cover allowing them to be fully displayed. Half of the article is a metal knife blade which has not been worked to
produce a sharpened edge and has a blunt rounded tip. This blade has been inserted into a molded plastic handle which comprises the other half of the article. There are three different styles of handles. All are three dimensional and represent either a Santa Claus, a decorated Christmas tree, or a Snow Man. The handles vary in width from approximately 1 inch to over 1¼ inches and are fully painted in colors traditionally associated with the figures. In your letter you state that because they are sold and used during the Christmas season, the proper classification is in subheading 9505.10.50, HTSUS, which provides for articles for Christmas festivities and parts and accessories thereof.
ISSUE:
What is the classification under the HTSUS of soft food spreader/knives with handles in the shape of a Santa Claus, a decorated Christmas tree, and a snowman?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
We are faced with the question of whether the addition of handles molded into the shape of figures traditionally associated with the Christmas season will be sufficient to change the classification of a utilitarian article, a spreader/knife, into that of a festive article.
The headings under consideration are as follows:
8215 Spoons, forks, ladles, skimmers, cake servers,
fish knives, butter knives, sugar tongs and
similar kitchen or tableware; and base metal parts
thereof:
* * *
Other:
8215.99. Other:
* * *
8215.99.50 Other (including parts)
9505 Festive, carnival or other entertainment articles,
including magic tricks and practical joke articles;
parts and accessories thereof:
9505.10 Articles for Christmas festivities and parts
and accessories thereof:
* * *
Other:
* * *
9505.10.50 Other.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Since there is no question that the articles are knives which are classified in heading 8215, HTSUS, we will initially determine what effect, if any, the addition of the plastic handles has on classification. The ENs to heading 8215, HTSUS, state goods included in the heading may be fitted with handles of plastic. Thus, the articles are still eligible for consideration in that heading.
For help in determining whether the articles can be classified as festive articles, we look to the ENs to heading 9505, HTSUS, which state, in part, that the heading covers:
(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material.
They include:
(1) ... Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.
(2) Articles traditionally used at Christmas festivities, ...
The knife handles definitely represent figures (Santa Claus, Christmas tree, Snow Man) which are traditionally associated with Christmas festivities.
In determining whether an article is classifiable as a festive article, we also look to instructions provided by the Court of Appeals for the Federal Circuit in its decision in Midwest of Cannon Falls v. United States, 122 F.3d 1423 (Fed. Cir. 1997). As part of that decision, the court, in discussing functional and utilitarian items, stated “Nothing from the pertinent subheading 9505.90.60 - ‘other festive, carnival or other entertainment articles’ - limits 9505.90.60 to only ‘non-utilitarian’ items.”
To answer the question of whether the articles can be considered festive, we must decide whether the handles attached to the knives are so identifiable with a particular holiday or festival that they effectively restrict or limit the use of the knives to that holiday or event.
These knives are smaller and shorter than normal household knives. Although the handles are plastic, they comprise more than half of the weight of the article. No evidence has been provided to us, but from visual observation, it does not appear that the decorative painting on the handles is particularly permanent or dishwasher safe. This leads us to the determination that, as sold, the knives are not intended for everyday use.
Thus, we believe that the durability, functionality and anticipated use of the knives is limited to the Christmas season and surrounding events. When used as intended, the knife blade would be inserted into the dip or other food product leaving only the three dimensional handle visible - an additional decoration to the host’s table.
Accordingly, the knives are described by both headings 8215 and 9505, HTSUS. However, under Note 1(l), section XV, HTSUS, that section “... does not cover: ... (l) [a]rticles of chapter 95 ...” Heading 8215 is within section XV. Accordingly, pursuant to
GRI 1, the knives must be classified in heading 9505 as festive articles.
HOLDING:
The spreader/knives with handles in the three dimensional shapes of Santa Claus, a decorated Christmas tree, and a Snow Man are classified in subheading 9505.10.50, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: other: other.
Sincerely,
Marvin Amernick
(for)
John Durant, Director
Commercial Rulings Division