The tariff classification of a plastic Halloween snack bowl from China
Issued April 8, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 3924.10.2000
GRI rules applied: GRI 3(a), GRI 3(b)
Product description
The submitted sample is identified as a Skeleton candy bowl w/animated hand, vendor style number H88-K7129BA. This item is a snack bowl that is designed in the shape of a skeleton skull that is open at the top and is made of plastic material. The features of the skull are grey in color except the eyes and nose, which are black in color. The inside of the skull, which forms the bowl, is also black in color. This item has a motion activated mode. There is an on/off switch on the bottom of the bowl. When the switch is in the on position, and someone reaches into the bowl to take a snack, the motion causes a compartment on the back of the skull to open and a skeletal hand comes up and over the bowl, wiggles its fingers and then returns to the compartment. As this happens, an eerie audible sound can be heard. When the switch is in the off position, the sound and the hand can be activated by pressing a button on the front of the skull. The item is imported with three AA batteries included. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. This item is of the class or kind of merchandise principally used to serve snacks of all kinds. It can be used as such, even if batteries were not included to effectuate the movement of the skeletal hand and the eerie sound. Therefore, it is the opinion of this office that the plastic serving bowl provides this item with the essential character within the meaning of GRI 3(b). Since serving dishes are specifically provided for in heading 3924 and the term “dish” is a general one that includes bowls, this item cannot be classified in your proposed classification of 3924.10.4000, which is the residual provision for other tableware and kitchenware of plastics. This item is classifiable in subheading 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tablewa
CBP rationale
The applicable subheading for vendor style number H88-K7129BA will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.
Full text
N024601 April 8, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 9817.95.05 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a plastic Halloween snack bowl from China Dear Ms. Bonadonna: In your letter dated February 26, 2008 you requested a tariff classification ruling. The submitted sample is identified as a Skeleton candy bowl w/animated hand, vendor style number H88-K7129BA. This item is a snack bowl that is designed in the shape of a skeleton skull that is open at the top and is made of plastic material. The features of the skull are grey in color except the eyes and nose, which are black in color. The inside of the skull, which forms the bowl, is also black in color. This item has a motion activated mode. There is an on/off switch on the bottom of the bowl. When the switch is in the on position, and someone reaches into the bowl to take a snack, the motion causes a compartment on the back of the skull to open and a skeletal hand comes up and over the bowl, wiggles its fingers and then returns to the compartment. As this happens, an eerie audible sound can be heard. When the switch is in the off position, the sound and the hand can be activated by pressing a button on the front of the skull. The item is imported with three AA batteries included. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. This item is of the class or kind of merchandise principally used to serve snacks of all kinds. It can be used as such, even if batteries were not included to effectuate the movement of the skeletal hand and the eerie sound. Therefore, it is the opinion of this office that the plastic serving bowl provides this item with the essential character within the meaning of GRI 3(b). Since serving dishes are specifically provided for in heading 3924 and the term “dish” is a general one that includes bowls, this item cannot be classified in your proposed classification of 3924.10.4000, which is the residual provision for other tableware and kitchenware of plastics. 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, as you suggested, 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, vendor style number H88-K7129BA is correctly classified therein. The applicable subheading for vendor style number H88-K7129BA 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
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