The tariff classification of a plastic jack-o’-lantern from China

N325052 April 1, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, R.I. 02895 RE: The tariff classification of a plastic jack-o’-lantern from China Dear Mr. Kenny: In your letter dated March 25, 2022, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph was submitted along with your request. The merchandise under consideration is a jack-o’-lantern, item #434307. The item is an orange plastic container with a jack-o’-lantern face. The item will be used to hold candy for visiting trick or treaters during Halloween. The item measures approximately 20 inches high by 11 inches wide by 6.5 inches deep. The exterior of the container is oblong-shaped and contains a green stem on top with animated eyes, a black triangular nose, and a wide-open mouth. The interior of the container is designed to hold candy. Inside the mouth are the written words “Take One Please!”. The jack-o’-lantern is supported on a black plastic base and features LED illumination and sound effects. The container operates on 3AA batteries and has an on/off switch located at the bottom of the base. The article is designed for outdoor home use and is placed on the outdoor steps or another flat outdoor surface. When a trick-or-treater approaches the vessel, the motion sensor is triggered. The eyes light up, and spooky Halloween phrases begin to play. The item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. It is designed to hold candy and can still perform this function when the LEDs are powered off. Even when the batteries are depleted or not included, the container can still fulfill the intended role of holding candy. The LEDs provide this item with the additional decorative appeal but do not enhance the primary function of this item, which is as a container. Therefore, it is the opinion of this office that the plastic vessel provides this item with the essential character within the meaning of GRI 3(b).  You suggest classification for this item in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). However, the instant plastic candy container is a utilitarian article, holding Halloween candy for trick-or-treaters to serve themselves. Utilitarian or functional articles are excluded from classification in Chapter 95 as festive articles by Chapter note 1(x). Therefore, classification in subheading 9505.90.6000 is precluded. You also propose classification for this article in subheading 3924.10.4000 and subheading 9817.95.05. However, this office disagrees. This item does not qualify as tableware within the meaning of heading 3924, HTSUS. This item is not intended for placement on a tabletop. It is designed for outdoor home use and is to be placed on the front doorsteps or another flat outdoor surface. The item’s size would make it classifiable as “other household articles” in 3924.90, then “tableware and kitchenware,” in 3924.10. Therefore, classification in subheading 3924.10.4000 is precluded. You have indicated that these articles will be marketed for Halloween. To be eligible for the special classification provision, in Chapter 98, as 9817.95.05, the plastic household article would also have to meet the classification requirements of 3924.10. Since the item does not qualify for classification in 3924.10, classification in 9817.95.05, HTSUS, is precluded. The applicable subheading for the jack-o’-lantern, item #434307 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. Other: Other. Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.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.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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division