CLA-2-84:OT:RR:NC:N1:105
The first item is described as the witch cauldron soap pump and cat cup set (item GNC_GF_3359). The reservoir is in the shape of a cauldron with faux bubbles spilling over the top. The simple piston pump is screwed onto the top of the faux bubbles. The bathroom holder is in the shape of a black cat with a circular opening on the top of the head. The soap dispenser measures 4.4 inches long by 4.4 inches wide by 6.5 inches high. The bathroom holder size is 3.5 inches around by 4.5 inches high. The second item is described as the witch cauldron soap pump and poison potion cup set (item GNC_GF_3360). The reservoir is in the shape of a cauldron with faux bubbles spilling over the top. The simple piston pump is screwed onto the top of the faux bubbles. The bathroom holder is in the shape of a poison bottle with a skull and bones on the front. The soap dispenser measures 4.4 inches long by 4.4 inches wide by 6.5 inches high. The bathroom holder size is 3.27 inches around by 4.5 inches high. The third item is described as the skull soap pump and skeleton hand cup set (item GNC_GF_3361). The reservoir is in the shape of a skull with black eye and nose holes. The skull appears to be smiling with a full set of teeth showing. The simple piston pump is screwed onto the top of the skull. The bathroom holder is black with a white skeleton hand on the front that has the appearance of holding the cup. The soap dispenser measures 4.4 inches long by 3.36 inches wide by 6.5 inches high. The bathroom holder size is 3.765 inches around by 4.5 inches high. The fourth item is described as the bat soap pump and coffin cup set (item GNC_GF_3362). The reservoir is in the shape of a sitting bat with the wings extended. The simple piston pump is screwed onto the top of the bat’s head. The bathroom holder is black and in the shape of a coffin with a skull on the front over the letters “RIP.” The soap dispenser measures 2.6 inches long by 4.35 inches wide by 6.5 inches high. The bathroom holder size is 2 inches deep by 3 inches wide by 4.5 inches high.
The classification of sets is governed by General Rule of Interpretation (GRI) 3(b). Harmonized System Explanatory Note (X) to GRI 3(b) states that the term “goods put up in sets for retail sale” refers to goods that (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Each of the four sets mentioned above meet criteria (a) and (c). However, in our opinion, the sets do not meet criteria (b) as they are not meeting a particular need or carrying out a specific activity. The soap dispensers are clearly designed to provide soap to the user to wash their hands. Bathroom holders are used to store and hold bathroom articles such as Q-tips and toothbrushes for organizational purposes. While both would be placed in the bathroom, their functions are completely different. As a result, the four sets mentioned above cannot be classified as sets for customs purposes, and the individual components will have to be classified separately. Accordingly, the applicable subheading for the soap dispensers included in item numbers GNC_GF_3359, GNC_GF_3360, GNC_GF_3361, and GNC_GF_3362 will be 8424.89.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” The general rate of duty will be 1.8% ad valorem. The applicable subheading for the ceramic bathroom holders included in item numbers GNC_GF_3359, GNC_GF_3360, GNC_GF_3361, and GNC_GF_3362 will be subheading 6912.00.5000, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.” The general rate of duty will be 6 percent ad valorem.
The black cat, poison potion, skeleton hand, and RIP coffin with skull head incorporates a motif that is associated with Halloween. Halloween is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, the items also meet the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of 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, the items are correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.5000 must be reported for statistical purposes regarding the items, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable secondary subheading for the black cat bathroom holder, included in item GNC_GF_3359, poison potion bathroom holder, included in item GNC_GF_3360, skeleton hand bathroom holder, included in item GNC_GF_3361, and the RIP coffin with skull head bathroom holder, included in item GNC_GF_3362, will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 6912.00.…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. Products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. If the merchandise is from China, you must report the Chapter 99 subheading, i.e., 9903.88.02 in addition to the corresponding subheading 8424.89.9000, HTSUS, listed above at the time of importation. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division