The tariff classification of a jack-o-lantern bowl from Sri Lanka

NY B88836 September 23, 1997 CLA-2-95:RR:NC:SP:225 B88836 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Christopher L. Thayer Hallmark Cards, Inc. Kansas City, Missouri 64141 RE: The tariff classification of a jack-o-lantern bowl from Sri Lanka Dear Mr. Thayer: In your letter dated August 21, 1997, received in this office on August 22, 1997, you requested a tariff classification ruling. The submitted article is a "Jack-O-Lantern/Black Cat Bowl", your reference number 1095HBO3466. The bowl is made of Dolomite ceramic and measures approximately 6 1/" wide x 7 1/2" high x 1 3/4" deep. It is sculpted in the form of a pumpkin with a jack-o-lantern face. The head of a black cat peeks out over the top of the pumpkin and he wears a pumpkin styled hat with a green stem on top. Painted on one side of the pumpkin is a green leaf. You state that the bowl will be marketed during the Halloween season for use in holding dry foods such as snacks or candy. It is your belief that the described bowl is properly classified in Chapter 95 as a festive article based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279. As a direct result of this case, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". In the case of a functional item, like the "Jack-O-Lantern Bowl", the product must possess certain physical characteristics, as well as, supporting evidence indicating it's intended use and sale in association with the claimed holiday. This office finds that the subject bowl, which is sculpted to depict a three dimensional representation of a jack-o-lantern and satisfies all other requirements for festive articles, will now be considered festive in Chapter 95. Your sample is being retained for training purposes with your permission. Concerning your question on whether the subject bowl is of the class or kind of merchandise known as a pretzel dish or tidbit dish, we find the bowl is not properly described in either category but would fall under the provision for other tableware, if classified as such. The applicable subheading for the "Jack-O-Lantern/Black Cat Bowl" 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 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division