The tariff classification of a Halloween Skull Bear Trap Candy Dish from China

N011377 June 14, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a Halloween Skull Bear Trap Candy Dish from China Dear Mr. Hoffacker: In your letter dated May 14, 2007, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Halloween Skull Bear Trap Candy Dish, item # 15004. This item is a plastic candy dish in which the bottom inside surface of the dish bears the sculpted resemblance of the face of a skeleton, with raised black eyes, black nose, and black mouth with white teeth and white face. There isn’t any design on the outside of the dish, which is black in color. The design on the inside of the dish will be covered up with candy when the dish is full. There are two foam plastic semi-circular strips that are of grey color, located on either side of the dish, in which the top side of the strip has continuous and consecutive ridges that give the appearance of a bear trap claw. Both ends of each claw are attached to the outside of the dish, above the top of the head of the skeleton face and below the jaw of the skeleton face. On the bottom of the dish is an on/off switch. When the switch is in the on position, the dish is automatically placed in the motion activated mode. If you wave your hands over the dish, the bear trap claws raise up and over the dish on both sides, and an audio spooky shriek is heard. If the switch is in the off position, the motion activated mode is turned off, but a button labeled “try me” that is located on the top ridge of dish, below the location of the jaw of the skeleton face, can be pressed for a single demonstration of the movement of the claws and a sounding of the audio shriek. The unit is imported with three AA batteries included. As you requested, the sample will be returned to you. The applicable subheading for the Halloween Skull Bear Trap Candy Dish will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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