The tariff classification of a "Halloween Loot Scoop" from China

NY H80181 May 22, 2001 CLA-2-95:RR:NC:SP:225 H80181 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ian T. Allison Concept Marketing P.O. Box 1705 Santa Rosa, CA 95402 RE: The tariff classification of a “Halloween Loot Scoop” from China Dear Mr. Allison: In your letter dated April 17, 2001, received in this office on April 24, 2001, you requested a tariff classification ruling. A picture of the “Halloween Neon Loot Scoop”, Model NL-055, was submitted to this office for review. The item consists of a plastic handle with a plastic representation of an animal paw at the end. Suspended from the center of the paw, is a textile sack that resembles the head of a monster. A round opening in the paw allows one to fill the sack with candies or other small objects. The monster face imprinted on the sack exhibits the phrase “Trick or Treat” as part of the mouth design. The article is intended for use in trick or treating where a child in costume visits their neighbors and, in extending the “loot scoop”, receives a small “treat” such as candy, in recognition of their dressing up for Halloween. You have suggested that the subject item is classifiable as a festive article in 9505. In the decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court determined selected articles qualified as festive provided certain requirements were met. Those items ruled upon were representations of symbols, which were traditionally associated with a recognized holiday. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. Although the “Loot Scoop” serves a utilitarian purpose, in holding and carrying candies, the product still satisfies the requirements for classification within the festive article provision. It is not made of precious or semiprecious stones, precious metal or metal clad with precious metal. It functions primarily in association with Halloween. This use is indicated by the item’s configuration in the shape of a monster head and its slogan “Trick or Treat” imprinted thereon. These symbols and slogans combined, relate the item’s use to the celebration of Halloween, a recognized holiday. In addition, you maintain that the “Loot Scoop” will be marketed and sold in association with the claimed holiday. This office is convinced that all requirements for the festive article provision have been met. The applicable subheading for the “Halloween Neon Loot Scoop”, Model NL-055, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division