The tariff classification of a Halloween Character Candy Holder from China.

N039219 October 2, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9817.95.05 Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween Character Candy Holder from China. Dear Mr. Crago: In your letter dated September 11, 2008, you requested a tariff classification ruling. You have submitted a sample of a Halloween Character Candy Holder identified as item number A079FA02452. The article is a candy holder in the form of a three-dimensional representation of the Frankenstein Monster attired in a orange, black and green clothing, and carrying a bat-shaped trick-or-treat basket. The figure measures approximately 14-1/2” in height and has a bowl-shaped head that measures approximately 6-1/4” in diameter x 4-1/2” in depth; the bowl is designed to hold candy for the Halloween holiday. The Frankenstein Monster is attached to a circular wood base that measures approximately 1/2” in height x 7” in diameter and allows the figure to stand upright. At 14-1/2” tall, it is too small to be floor-standing. Your sample is being returned as requested. You have also submitted a photograph showing that the Halloween Character Candy Holder will also be imported in other assorted figures, including three-dimensional depictions of a ghost, a black cat, a witch and a jack-o’-lantern. The applicable subheading for all models of the Halloween Character Candy Holder identified as item number A079FA02452 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. All of the figures are utilitarian three-dimensional representations of symbols that are closely associated with Halloween. They are designed, marketed and sold during and in celebration of Halloween. Halloween is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). However, utilitarian articles are excluded from classification under heading 9505, HTSUS, per note (1)(v) to Chapter 95. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. Subheading 6307.90, is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for item number A079FA02452 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheading… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division