The tariff classification of a monster-like character with plastic candy bowl from China

N007477 March 29, 2007 CLA-2-39:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a monster-like character with plastic candy bowl from China Dear Ms. Bonadonna: In your letter dated February 26, 2007 you requested a tariff classification ruling. The submitted photograph depicts an item identified as a “3’ Treater Greeter-Butler w/candy bowl” with the vendor style number 20045. This is a free standing monster-like character that is holding a plastic bowl, intended to serve candy for Halloween. The body is made of metal rods with plastic molded head, hands and feet. The body is dressed in a woven cotton butler costume. In the palm of each hand is a permanently affixed plastic socket like device. On each of two opposing sides of the bowl is a permanently affixed plastic plug like device. By mating the plugs and sockets, the bowl snaps into place and becomes attached to the hands so that the butler is holding the bowl. The plugs and sockets are non-electrical. The character is motion activated and battery operated. The eyes move as he speaks one of five prerecorded messages, such as “Remember good things come in small packages” or “Help yourself, just don’t ask what they are made of, you don’t want to know.” You state that this item will be used as a “Halloween decoration to serve trick or treat goodies.” You also claim that this item will be displayed and sold with Halloween displays in the store. This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. The primary function of the item is to serve candy and the prerecorded messages that the character speaks allude to the candy that is being served. Therefore, it is the opinion of this office that the plastic candy bowl provides this item with the essential character, within the meaning of GRI 3(b). However, the size of the item would make it classifiable as “other” than tableware or kitchenware. The applicable subheading for the 3” Treater Greeter-Butler w/candy bowl will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division