The tariff classification of a turkey gravy boat from China

NY C87829 June 1, 1998 CLA-2-95:RR:NC:SP:225 C87829 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ben Apolinario Dalton International Limited 104 Delaware Ave. Olyphant, PA 18447 RE: The tariff classification of a turkey gravy boat from China Dear Mr. Apolinario: In your letter dated May 8, 1998 you requested a tariff classification ruling. The article, identified as item #JL00231, is a ceramic gravy boat in a turkey configuration. The outer surface of the product is sculptured and decorated to depict a turkey sitting within a cornucopia design. The turkey is hollow and has an opening at the top enabling its use as a gravy boat. The figure is a three dimensional representation of a turkey that is both decorative and utilitarian in nature. As a result of a court decision involving Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, 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". A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. When an article is functional, to qualify as festive, it must be a three dimensional, sculpted, full bodied representation of an accepted symbol for a recognized holiday. It has been established that the turkey is an accepted symbol of Thanksgiving, a recognized holiday. Further, the gravy boat is fashioned to depict a three dimensional representation of a turkey, an accepted symbol. You have also furnished supporting evidence indicating the article's intended use and sale in association with the claimed holiday. Therefore, this office finds that the subject turkey gravy boat satisfies all requirements for festive articles and will now be considered within the festive provision of Chapter 95. The applicable subheading for the ceramic gravy boat, item #JL00231, in a turkey 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