The tariff classification of plastic Halloween serving bowls from China

N065184 July 14, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Darcy L. Prendergast Cool Gear International Inc. 10 Cordage Park Circle Suite 212 Plymouth, MA 02360 RE: The tariff classification of plastic Halloween serving bowls from China Dear Ms. Prendergast: In your letter dated June 11, 2009, you requested a tariff classification ruling. The two submitted samples are identified as Halloween serving bowls, Item 619. These items are made of polypropylene (PP) plastic material. Each bowl is round in shape with a diameter of approximately 14”, including the lip of the bowl. The open mouth of each bowl, without the lip, has a diameter of approximately 10.5” and the depth of each bowl measures approximately 3”. One of the samples is orange in color and has a printed design of a haunted house and various Halloween characters (a black cat, a ghost, a witch, etc.) on the bottom of the inside of the bowl. The other sample is black in color and has an image of a scary face printed on the bottom of the inside of the bowl and the words “Trick or Treat!” printed five times around the lip of the bowl. You have stated that this item will be sold “as Halloween seasonal articles in stores in the house ware sections. Its primary function is to be used to hold candy and treats for the specific holiday.” However, tableware having a utilitarian function is excluded from classification as festive articles in heading 9505 according to Chapter 95 Note 1(v). As you requested, the samples will be returned to you. The applicable subheading for Item 619 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05. Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a)(1)(ii) and (d)(2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e). If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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