CLA-2 OT:RR:CTF:TCM H064878 JPJ
Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: Classification of a Halloween die cut placemat; festive articles; Chapter 95, Legal Note 1(v)
Dear Ms. Elvi:
This letter is in response to your request, dated April 23, 2009, wherein you requested a binding ruling pertaining to the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of an item described as a 15-inch Halloween die cut placemat made of 100% vinyl. Your request has been forwarded by the U.S. Customs and Border Protection (CBP) National Commodity Specialist Division (NCSD) in New York to this office for a response. A sample was forwarded with your request. The sample is returned with this letter.
FACTS:
Liss Item number 9004709 (Mfg. Item number T400IA01935) is a 15-inch Halloween die cut placemat. It is made of 100% vinyl, has rounded edges, and is 1.2 mm in thickness. It is printed with a large, white, two-legged ghost wearing orange and yellow striped stockings and purple laced shoes standing with one arm extended and holding, in its green hand, an orange trick-or-treat pail, roughly in the form of a jack-o-lantern. Three large striped candy corns can be found below the jack-o-lantern pail. The motifs are set against a black background. The item will be imported from China.
ISSUE:
Whether the Halloween die cut placemat is classifiable as a festive article, in heading 9505, HTSUS, or as tableware, kitchenware, or other household articles of plastics, in heading 3924, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined 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.
The HTSUS provisions under consideration are as follows:
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
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9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:
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Note 2 to Chapter 39, HTSUS, provides, in relevant part:
This chapter does not cover:
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Articles of chapter 95 (for example, toys, games, sports equipment); or
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Note 1 to Chapter 95, HTSUS, provides, in relevant part:
1. This chapter does not cover:
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(v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material). 1/ See subheading 9817.95
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The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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. 35127-28 (Aug. 23, 1989).
The ENs 39.24, provide, in relevant part:
This heading covers the following articles of plastics:
(A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, serviette rings, knives, forks and spoons.
The ENs 95.05, provide, in relevant part:
This 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) Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees (tinsel, coloured balls, animals and other figures, etc); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags).
(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation yule logs, Father Christmases.
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The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function, e.g., tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen.
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You have requested that the placemat be classified under subheading 9505.90.60, HTSUS, as a festive article. However, effective February 3, 2007, Chapter 95, Note 1(v), HTSUS, excludes, in relevant part, tableware and similar articles having a utilitarian function from Chapter 95, HTSUS. Despite the recognized festive designs and/or motifs printed on the placemat, including the jack-o-lantern and ghost, pursuant to Chapter 95, Note 1(v), HTSUS, the placemat is excluded from heading 9505, HTSUS.
The placemat meets the terms of heading 3924, HTSUS, as tableware, kitchenware, or other household articles of plastics. CBP has previously classified plastic placemats in heading 3924, HTSUS, specifically, subheading 3924.90.10, HTSUS, as “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings”. See e.g., NY R04714, dated September 18, 2006; NY L89674, dated January 12, 2006; and NY K85476, dated May 26, 2004.
HOLDING:
In accordance with GRI 1, the Halloween die cut placemat is classified in heading 3924, HTSUS. It is specifically provided for in subheading 3924.90.10, HTSUS as: "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings”. The 2009 general, column one rate of duty is 3.3%.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without
a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch
Enclosure: sample