The tariff classification of a plastic serving dish with a jack-o-lantern design from China

N257122 October 7, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 9817.95.05 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic serving dish with a jack-o-lantern design from China Dear Ms. Benedetto: In your letter dated September 4, 2014, you requested a tariff classification ruling. The submitted sample is identified as a tray, Style No. 18852. This item is made of orange polypropylene (PP) plastic material. It is in the shape of a jack-o-lantern and the external surface of the top is molded with recessed shapes for two eyes, a nose and a mouth with three teeth. Those same recessed shapes form a raised relief on the external surface of the bottom of the tray, which is visible when the tray is turned over. As you requested, the sample will be returned to you. The item measures approximately 13¼” across and 12½” from the top to the bottom of the jack-o-lantern design. It has a flat bottom and a raised rim around the perimeter that measures approximately 1¼” in height. Although identified as a tray, it is of the class or kind of merchandise that is principally used as a serving dish from which individual portions are taken by more than one person at a gathering. Therefore, this item is classifiable in subheading 3924.10.2000, which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…serving dishes and platters. In addition, this item is exclusively marketed and sold for Halloween, which is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, this item also meets the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of a three-dimensional representation of symbols or motifs that are clearly associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in General Rule of Interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.2000 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for Style no. 18852 will be 9817.95.05, 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division