The tariff classification of a plastic Halloween drinking funnel from China

N280183 November 3, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05. Ms. Kim Benedetto Seasons USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic Halloween drinking funnel from China Dear Ms. Benedetto: In your letter dated September 29, 2016, you requested a tariff classification ruling. The submitted illustration depicts item that is identified as a Skull Funnel, Style# OEM17-0866. This item is an oversized funnel in the shape and form of an open top hollow skull with an attached tubular structure that is in the shape and form of a spine or backbone that dangles from the bottom of the skull. The item is made of yellowish white polyvinyl chloride (PVC) plastic material. When in use, beer or any other beverage is poured into the open top of the skull and it flows through the spine. At the bottom of the spine is a drinking spout. This item is classifiable in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. In addition, this item 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, 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 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 this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for Style# OEM17-0866 will be 9817.95.05, 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, Steven A. Mack Director National Commodity Specialist Division