The tariff classification of a Halloween goblet from China

NY F86827 June 2, 2000 CLA-2-95:RR:NC:SP:225 F86827 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a Halloween goblet from China Dear Mr. Hoffacker: In your letter dated May 4, 2000, received in this office on May 8, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A picture of the article was submitted with your inquiry. The product, identified as item #8906FL, is called a “Skull Goblet Drinking Cup.” The cup portion is molded to depict a three dimensional skull. The skull or cup “sits” within the palm of a skeletal hand that forms the stem of the goblet. The stem emanates from a base with a labyrinth design. The entire goblet is made of plastic and will be marketed for Halloween. Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. The subject goblet appears to satisfy all three criteria. It is not made of precious or semiprecious stones, precious metal or metal clad with precious metal. It serves as a functional article used in celebration of, and for entertainment on, a holiday, and is associated with or used on that particular holiday. We note that the three dimensional representation of a skull is an accepted symbol of Halloween, a recognized holiday. Based upon these findings, it is our opinion that the “Skull Goblet Drinking Cup” satisfies the requirements for the festive article provision. The applicable subheading for the “Skull Goblet Drinking Cup,” item #8906FL, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division