The tariff classification of a Jack-O-Lantern basket from China

NY G87030 February 28, 2001 CLA-2-95:RR:NC:SP:225 G87030 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Spencer Hutchins AKA International, Inc. 1200 South 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of a Jack-O-Lantern basket from China Dear Mr. Hutchins: In your letter dated January 30, 2001, you requested a tariff classification ruling on behalf of Galerie Au Chocolat, Inc. A sample of the “Velour 3D Toy Jack-O-Lantern”, style 194-852, was submitted to this office for review and is being returned at your request. The article is a textile representation of a jack-o-lantern with a hollow interior, open top and velour handle. The construction of the product is similar to a decorative basket whose use is to sit on a tabletop and hold candies for distribution to visitors. You have indicated that the product will be imported empty and filled with candy here in the U.S. prior to retail sale. You have suggested classification as a festive article in 9505.90.6000 or as a toy in 9503.90.0000. In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The “Velour 3D Toy Jack-O-Lantern” basket is both decorative and functional in its use. In addition, it is constructed to depict a three dimensional jack-o-lantern, a symbol that is clearly associated with Halloween. This office finds that since the basket is not excluded from Chapter 95 by any Chapter or section notes and meets the requirements of the festive article provision, i.e. is not of precious or semiprecious metal or metal clad with precious metal; is used in celebration of and for entertainment on a recognized holiday and is associated with or used on a particular holiday, it will be classified as a festive article. The applicable subheading for the “Velour 3D Toy Jack-O-Lantern”, style 194-852, 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. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. 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