The tariff classification of Halloween candy bowls from China

NY G87922 March 26, 2001 CLA-2-95:RR:NC:SP:225 G87922 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 Halloween candy bowls from China Dear Mr. Hoffacker: In your letter dated February 26, 2001, received in this office on March 2, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. The articles under consideration are “Dolomite Candy Bowls”, item #HCK7002 A, B, C, & D. You have submitted pictures of the items, which are constructed to represent: A) white ghost, B) orange jack-o-lantern, C) witch’s head and D) black cat’s head. The bowls are three-dimensional representations of their respective characters and have an open top with a metal wire handle. Items that are 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. This office finds that the subject bowls are constructed in a manner that dedicates their use for Halloween. Additionally, we are satisfied that the goods are marketed and sold in association with the claimed holiday. The items will be accepted within the festive article provision The applicable subheading for the “Dolomite Candy Bowls” depicting A) white ghost B) orange jack-o-lantern, C) witch’s head and D) black cat’s head, 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