The tariff classification of a plastic Halloween snack dish from China

N023931 March 25, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 9817.95.05 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic Halloween snack dish from China Dear Mr. Crago: In your letter dated February 26, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Halloween Candy Tray, item number A079MA00194. This item is made of 100% polypropylene (PP) plastic material. It is designed in the shape of candy corn and is imported in either the color orange or the color black. It has three open compartments; one on the top, one in the middle and one at the bottom of the candy corn design. The item is broader at the bottom of the candy corn design than at the top. The top compartment measures 5-1/2 inches from side to side and 3-1/2 inches in height. The middle compartment measures 9-1/2 inches from side to side and 4-1/2 inches in height. The bottom compartment measures 10-1/2 inches from side to side and 4-1/4 inches in height. All compartments measure 1-1/8 inches in depth. Although this item is described as a tray, food will be contained and held in the compartments rather than supported and held on the item. It is a dish from which individual portions of food will be taken or served. It is of a class or kind of merchandise that is principally used to serve candy, nuts, raisins and similar snacks. This item is classifiable in subheading 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: …serving dishes and platters. However, with regard to the applicable rate of duty, this item also meets the terms of subheading 9817.95.05, as it is a utilitarian three-dimensional representation of a symbol that is closely 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). 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, item number A079MA00194 is correctly classified therein. The applicable subheading for item number A079MA00194 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10…the foregoing meetings 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 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division