The tariff classification of plastic goblets from China

N264509 June 2, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of plastic goblets from China Dear Ms. Prata: In your letter dated May 4, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The two submitted samples are identified as Skeleton Goblet Assortment, item number 351492. The two samples are further identified as Style A and Style B. Each of the styles is a drinking vessel with a stem connecting the vessel to a base. Both styles are made of polystyrene (PS) plastic material. As you requested, the samples will be returned to you. Style A is black in color. It has the raised relief of a skull face on the front of the vessel portion of the goblet and skull markings around the surface of the vessel, creating the illusion that one would be drinking from a skull. Style A measures approximately 3½” in diameter at the open top and 7” in height, including a stem that measures approximately 3” in height. Most of the vessel portion of Style B is clear with the raised relief of two gold color skeletal hands on the lower portion of the vessel, and small skulls and bones on the stem. Style B measures approximately 3” in diameter at the open top and 7” in height, including a stem that measures approximately of 3” in height. You have suggested that these items are correctly classified in subheading 3924.10.4000 and we agree. In addition, you have asked whether these items are also correctly classified in subheading 9817.95.05, which provides for 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. Style A incorporates a motif that is associated with 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, Style A 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 a symbol or motif that is 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 3924.10.4000 must be reported for statistical purposes with regard to Style A, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. However, although the skeleton hands that adorn the Style B goblet is of a Halloween motif, this ornamentation does not form the functional portion of the body of the item. Therefore, Style B does not qualify for subheading 9817.95.05. The applicable subheading for item number 351492, Style A 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. The applicable subheading for item number 351492, Style B will be 3924.10.4000, 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division