CLA-2-39:OT:RR:NC:N4:422
Ms. Sofie Liu
Pan Asian Creations Limited
Unit No. 182, 1/F, Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong 999077
China
RE: The tariff classification of plastic Halloween candy bowls from China
Dear Ms. Liu:
In your letter dated July 1, 2020, you requested a tariff classification ruling. Photographs of the items were submitted along with your ruling request.
The items concerned are identified in your letter as animated candy bowls, item # 2134-08108 and item # 2134-08109. You have indicated that the two candy bowls are comprised of plastic. Both items include a round bowl that is supported on a plastic base with animated eyes and feature LED illumination and sound effects. Each bowl operates on 3 AA batteries which are included at the time of importation.
The animated candy bowls are available in two styles. Both items measure approximately 12.99 inches long by 12.99 inches wide and 7.67 inches high. Item #2134-08108, has a picture of a spider crawling down on the front of the bowl. Item #2134-08109, does not contain any images at all on the bowl. When the bowls are activated, the eyes light up and blink the color red, and sound effects begin to play.
The candy bowls are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order.
GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character.
The plastic accounts for the vast majority of the weight and value for both candy bowls. Even when the batteries are depleted or not included, the candy bowls can still fulfill the intended function of holding candy. Therefore, the essential character of the candy bowls is the plastic.
The tariff term “dishes” is a general one that includes bowls. The instant bowl is designed for use as a serving dish from which individual portions are taken by more than one person at a gathering. In accordance with GRI 3(b), the candy bowls will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
The applicable subheading for the animated candy bowls, item # 2134-08108 and item # 2134-08109 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.” The rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.10.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.10.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division