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The tariff classification of ceramic Halloween candy bowls from China.
Issued April 2, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G88365 (April 2, 2001)
Tariff classification
HTS codes: 6912.00.4810
Headings: 6912
Product description
Samples are being returned as requested. The submitted samples are two ceramic Halloween candy bowls, item number 75640, that measure approximately 10 ¼ inches across the top diameter by nearly 4 inches in height. This merchandise features either raised motifs of jack-o’-lanterns or ghosts around the exterior body. Each article possesses a colorfully attired ghost-like figurine, measuring about 6 ½ inches in height, that is permanently affixed to the midsection of the bowl. The bowl will be used to contain various kinds of candies. It is suggested that this merchandise may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…parts and accessories thereof: other: other. However, since the functional portion of the bowl is not a three-dimensional representation of an accepted festive symbol, consideration of classification under subheading 9505.90.6000, HTS, is precluded.
CBP rationale
The applicable subheading for the ceramic Halloween candy bowl will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware…other than of porcelain or china: other, suitable for food or drink contact.
Full text
NY G88365 April 2, 2001 CLA-2-69:RR:NC:2:227 G88365 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of ceramic Halloween candy bowls from China. Dear Mr. Hoffacker: In your letter dated March 1, 2001, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples are two ceramic Halloween candy bowls, item number 75640, that measure approximately 10 ¼ inches across the top diameter by nearly 4 inches in height. This merchandise features either raised motifs of jack-o’-lanterns or ghosts around the exterior body. Each article possesses a colorfully attired ghost-like figurine, measuring about 6 ½ inches in height, that is permanently affixed to the midsection of the bowl. The bowl will be used to contain various kinds of candies. It is suggested that this merchandise may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…parts and accessories thereof: other: other. However, since the functional portion of the bowl is not a three-dimensional representation of an accepted festive symbol, consideration of classification under subheading 9505.90.6000, HTS, is precluded. The applicable subheading for the ceramic Halloween candy bowl will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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