The tariff classification of plastic Halloween tongs from China

N317028 January 27, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, Tennessee 37072 RE: The tariff classification of plastic Halloween tongs from China Dear Ms. McGuffin: In your letter dated January 19, 2021, you requested a tariff classification ruling. Photographs were submitted along with your ruling request. The merchandise under consideration is identified in your letter as Halloween skeleton monster tongs, SKU 28046001. The food serving tongs are green in color and made of polypropylene. The article measures approximately 11.5 inches long by 2.5 inches wide. The serving tongs resemble a skeleton monster’s arms and hands. You have indicated that the plastic serving tongs are to be used during the Halloween holiday. The applicable subheading for the Halloween skeleton monster tongs, SKU 28046001 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 percent ad valorem. In addition, the Halloween skeleton monster tongs incorporates a motif that is 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). As such, this item also meet the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States. 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, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.4000 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 the Halloween skeleton monster tongs, SKU 28046001, will be 9817.95.05, 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 Dana L. [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division