The tariff classification of a Halloween figure from China

NY G88411 April 12, 2001 CLA-2-95:RR:NC:SP:225 G88411 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 figure from China Dear Mr. Hoffacker: In your letter dated March 8, 2001, received in this office on March 15, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A picture of the “Polyresin Witch Candy Server”, item #HCK0026, was submitted to this office for review. The item consists of a three dimensional figure of a witch holding a candy bowl. The witch measures 13” in height and is depicted wearing a purple top, orange striped skirt, green apron, pilgrim style shoes and a traditional witch’s hat. Her oval shaped face features a pointy nose and a protruding square chin. The figure holds a clear glass candy bowl in front of her waist. We note that the bowl is permanently attached between her hands. The bowl measures 6” in diameter and 1 ¾” in height. You have suggested classification of the product as a festive article. 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 three dimensional figure of a witch is a symbol that is clearly associated with Halloween. We also note the bowl’s size in relation to the size of the figure. In this case, the bowl’s dimensions appear to be proportionately sized for the witch. Though not determining, this characteristic bears strong consideration. We are further satisfied that the goods are marketed and sold in association with the claimed holiday. This office finds that the “Polyresin Witch Candy Server” is constructed in a manner that dedicates its use for Halloween. The item will be accepted within the festive article provision. The applicable subheading for the “Polyresin Witch Candy Server”, item #HCK0026, 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