CLA-2-39:OT:RR:NC:N2:222
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a plastic Halloween skull pitcher, skull tumbler, skull shot tumblers, goblet with reaper depiction in raised relief and canteens with attached printed Halloween stickers from China
Dear Ms. Tsiavos:
In your letter dated February 24, 2009, you requested a tariff classification ruling.
The submitted samples, all claimed to be made of Food Grade General Purpose plastic, are identified as follows:
Item 94004 – Clear Skull Pitcher. This item is a clear pitcher that is shaped like a three-dimensional skull. It measures 8-1/4 inches in height.
Item 8320 – Clear Skull Tumbler. This item is a clear tumbler that is shaped like a three-dimensional skull. It measures 5-1/2 inches in height.
Item 94012 – Clear Skull Shooters. This item consists of three identical clear shot tumblers, packaged together for retail sale, each of which is shaped like a three-dimensional skull. Each shot tumbler measures 3-1/2 inches in height.
Item 94008 – Clear Reaper Goblet. This item is a clear goblet, the outer surface of which is decorated with the raised relief depictions of reapers and skulls. This item measures 5 inches in height and will also be imported in red and in black.
Item 94006 – Halloween Canteen. There are two different styles of this item, one of which is orange in color and the other of which is purple in color. Attached to one side of the orange canteen is a flat printed sticker that depicts the face of a jack-o-lantern. Attached to one side of the purple canteen is a flat printed sticker that depicts the face of a skeleton. Each of the canteens has a pop-up spout closure and an attached shoulder strap.
The Clear Skull Pitcher, the Clear Skull Tumbler, the Clear Skull Shooters and the Clear Reaper Goblet are all classifiable in subheading 3924.10, which provides for plastic tableware and kitchenware. However, with regard to the applicable rate of duty, the Clear Skull Pitcher, the Clear Skull Tumbler and the Clear Skull Shooters also meet the terms of subheading 9817.95.05, as each one of these three items is a utilitarian article in the form of a three-dimensional representation of a symbol or motif that is clearly associated with Halloween.
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, the Clear Skull Pitcher, the Clear Skull Tumbler and the Clear Skull Shooters are correctly classified therein.
The applicable subheading for item number 94004, item number 8320 and item number 94012 will be 9817.95.05, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for item number 94008 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for item number 94006 will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division