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NY N007693




March 30, 2007

CLA-2-98:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 9817.95.05

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of plastic Halloween beer funnel and candy containers from China.

Dear Ms. Tsiavos:

In your letter dated February 26, 2007, you requested a tariff classification ruling.

The submitted samples, all claimed to be made of Food Grade General Purpose plastic, are identified as follows:

Item number 8298 – Halloween Skull Beer Funnel. This item is molded to depict a three dimensional skull with a spine. The skull is of yellowish white color, is completely open at the top, and measures approximately 6-1/2 inches at the widest point from the front to the back. It also measures 33 inches long from the top of the open skull to the bottom of the spine. When in use, beer (or any other beverage) is poured into the open top of the skull and it flows through the spine. There is an oval aperture at the bottom of the spine from which to drink.

Item number 8808 – Halloween Candy Containers. Two different styles were submitted, each packaged together for retail sale in sets of twelve, in a clear plastic bag with a header card that states the words “Party Baskets.” The header card also states “Fill with candy corn or other Halloween candy! A great way to give goodiesmakes a great table place setting, too!” Each container measures approximately 2-1/2 inches tall with a 1-1/2 inch diameter opening on the top. All of the containers also have a carry handle at the top. The two styles are as follows: (1) Jack-O-Lantern Candy Containers. This candy container is made in the shape of a three dimensional orange Jack-O’-Lantern. (2) Eerie Eyes Candy Containers. This is a round candy container with the molded image of two expressive eyes and eyebrows. Each container has one of two different eye expressions. Each container is mostly colored black. The eyes and eyebrows themselves, are in one of three colors; pink, green or yellow. The carry handle is of the same color as the eyes.

Item number 9803 – Halloween Jack–O’–Lantern Candy Containers. This candy container is the same as the Jack-O’-Lantern Candy Container of item 8808 except these are packaged together in sets of six, for retail sale. (Sample of 9803 was not submitted.)

All of the items in this request are classifiable in subheading 3924.10.4000. However, they are all considered to be symbols or motifs that are clearly associated with a specific holiday in the United States.

The applicable subheading for the plastic Halloween beer funnel and candy containers will be 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.10the 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 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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