The tariff classification of “12 Inch Halloween Animated Witch and Reaper Candy Bowls” from China.

N301588 November 27, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 9817.95.05 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of “12 Inch Halloween Animated Witch and Reaper Candy Bowls” from China. Dear Ms. Shu: In your letter dated November 2, 2018, you requested a tariff classification ruling. You submitted illustrations and a detailed description of two styles of battery–powered animated candy bowls, identified as item number 7343-12808HD, the “Animated Witch Candy Bowl” and item number 7343-12807HD, the “Animated Grim Reaper Candy Bowl.” Both items feature a plastic bowl with the witch or reaper character’s upper body, including head, torso and arms with hands attached on one side of the bowl with hands holding on to the edge. The candy bowls have bats and witches printed on the front along with the phrase “Trick or Treat.” Both articles are made of predominantly acrylonitrile butadiene styrene (ABS) plastic and feature LED illumination, animation and sound effects. These battery powered articles contain motion sensors and can be activated by a slide switch. Both items measure approximately 26.5cm (L) by 26cm (W) by 29cm (H) and when activated, the character jumps up and lunges forward, eyes light up and flash and the sound effects play. The sound effects are phrases that the character repeats. This item is consider to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the batteries are depleted or not included, the candy bowl can still fulfill the intended function of holding candy. Therefore, it is the opinion of this office that the plastic candy bowl provides this item with the essential character within the meaning of GRI 3(b). The tariff term “dishes” is a general one that includes bowls. The instant bowl is designed for use as a serving dish from which individual portions are taken by more than one person at a gathering. This candy bowl 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 candy bowl 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 candy bowl 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 item number 7343-12808HD, the “Animated Witch Candy Bowl” and item number 7343-12807HD, the “Animated Grim Reaper Candy Bowl.” 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division