The tariff classification of a plastic candy bowl from China.

N300576 October 16, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 9817.95.05 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic candy bowl from China. Dear Mr. Kenny: In your letter dated September 13, 2018, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted a sample of an item identified as CVS item number 986272, “Cracked Egg Bowl” which consists of a polypropylene bowl that depicts the bottom half of an egg with a jagged edge which looks as if it was cracked open. The bowl measures approximately 8.5” in diameter across the open top, approximately 3.75” in diameter across the flat bottom and approximately 6” in height. The bowl has a moveable handle attached at each side of bowl which, when extended up, reaches approximately an additional 5” in height. The article features a representation of green grass at the base. The bowl has the three dimensional representation of a colored and decorated egg. The article is marketed and sold exclusively for Easter. The sample will be returned to you. You suggested classification under 3924.10.4000 but this office disagrees. The tariff term “dishes” is a general one that includes bowls. The instant bowl is designed for use as a serving dish from which individual portions are taken by more than one person at a gathering. This candy bowl is classifiable in subheading 3924.10.2000 which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…serving dishes and platters. In addition, this item is exclusively marketed and sold for Easter, which is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, this candy bowl also meets the terms of subheading 9817.95.05 as it is a utilitarian article that is in the form of a three-dimensional representation of symbols or motifs that are clearly associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, and 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, this candy bowl is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.2000 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for CVS item number 986272 will be 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.10…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. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division