CLA-2-39:OT:RR:NC:N4:422
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of plastic gelatin molds from China
Dear Ms. Tsiavos:
In your letter dated March 25, 2014, you requested a tariff classification ruling.
The 4 submitted samples, which are all made of food grade clear plastic material, are identified as follows:
Item# 8630 – Heart Gelatin Mold. This item is a gelatin mold that is in the shape of a human heart. It measures approximately 7¼” x 5¾” x 3”.
Item# 8631 – Brain Gelatin Mold. This item is a gelatin mold that is in the shape of a human brain. It measures approximately 8½” x 7¼” x 4”.
Item# 8635 – Hand Gelatin Mold. This item is a gelatin mold that is in the shape of a human hand. It measures approximately 10½” x 7” x 2¼”.
Item# 8639 – Skull Gelatin Mold. This item is a gelatin mold that is in the shape of a skull face. It measures approximately 9½” x 6¾” x 2¼”.
All four items are designed to be filled with colored gelatin and are therefore classifiable in subheading 3924.10.4000, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. In addition, these items are all exclusively marketed and sold for Halloween, which is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, these items also meet the terms of subheading 9817.95.05, as they are utilitarian articles that are in the form of three-dimensional representations of symbols or motifs that are clearly associated with a specific holiday in the United States.
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, these items are correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.4000 must be reported for statistical purposes with regard to these items, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.
The applicable subheading for Item# 8630, Item# 8631, Item# 8635 and Item# 8639 will be 9817.95.05, 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division