The tariff classification of plastic Halloween candy baskets from China

N007505 March 29, 2007 CLA-2-98:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9817.95.05 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plastic Halloween candy baskets from China Dear Mr. Stinson: In your letter dated February 21, 2007 you requested a tariff classification ruling. The submitted sample is a set of six small plastic jack-o’-lantern candy baskets packaged for retail sale. In your request you state that the Liss item number is 951400 and that the manufacturer’s item number as 9803RA. On the retail package the item number is stated as 9803. The package also states “Fill with candy corn or other Halloween candy, a great way to give goodies…makes a great table place setting too!” Each plastic pumpkin has the facial features of two eyes, a nose and a mouth carved into one side of each of the six plastic pumpkins. As you requested, the sample will be returned to you. The plastic Halloween candy baskets are classifiable in subheading 3924.10.4000, which provides for Tableware, kitchenware…of plastics: Tableware and kitchenware: Other. The general column one rate of duty is 3.4 percent ad valorem. However, you have proposed the subheading 9817.95.05, and we agree that this merchandise is eligible for classification under that provision. The applicable subheading for the plastic Halloween candy baskets will be 9817.9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free. 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