CLA-2-39:OT:RR:NC:N4:422
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Rd
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a plastic mug and pitcher plastic pitcher from China
Dear Ms. O’Brien:
In your letter dated December 2, 2014, you requested a tariff classification ruling.
The submitted samples are identified as a mug, item number 350092 and pitcher, item number 350090. Both are made of plastic material, both have a three dimensional representation of a skull face on one side and both have a handle molded to the back. The mug measures approximately 5” in height by 5” from front to back including the handle. The inner diameter of the mug measures approximately 3½”. The pitcher measures approximately 8” in height by 7½” from front to back including the handle. The inner diameter of the pitcher measures approximately 4¾”. Both the mug and the pitcher have open tops and the pitcher has a lip pour spout projection molded to one side. These items are marketed for Halloween. As you requested, the samples will be returned to you.
These items are classifiable in subheading 3924.10.4000, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. In addition, these items are 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 a three-dimensional representation of a symbol or motif that is 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 numbers 350092 and item number 350090 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.
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
Director
National Commodity Specialist Division