The tariff classification of a plastic candy pail from China

N286009 June 1, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a plastic candy pail from China Dear Ms. Guzman: In your letter dated April 27, 2017, you requested a tariff classification ruling. The submitted sample is identified as an Elmo Folding Pail, Style 18392. The item is a red plastic candy bucket that is in the shape and form of the head of the cartoon character Elmo. It is cylindrical in shape with a flat bottom. The front of the pail is molded in a three dimensional form of Elmo’s face with eyes, nose and mouth. Attached to the top of the pail is a black carry strap. Molded onto the top surface of the strap are the raised words “HAPPY HALLOWEEN!” three times in succession. The pail measures approximately 5½” in height except in the front where the molded eyes of the face, increases the height to 6½”. From front to back, the pail measures approximately 9½” and from side to side it measures approximately 8”. The pail can be folded open by a hinge on the bottom to facilitate storage. As you requested, the sample will be returned to you. 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 18392 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 https://hts.usitc.gov/current. 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