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NY N007698




March 30, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000; 3924.90.5600; 9817.95.05

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

RE: The tariff classification of plastic Halloween skeleton tongs, Halloween skull mugs, Halloween and Christmas drinking containers and Easter 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 plastic, are identified as follows:

Item number 8908 – Halloween Skeleton Tongs measure approximately 11-1/4 inches long. This is a set of tongs made with a fork side and a spoon side. The tongs are shaped as three dimensional skeleton hands that grab food.

Item number 8327 – Halloween Skull Mugs. Two different colors were submitted; one grey and one tan. The mug is shaped like a three dimensional skull with a gold tooth. This mug measures 5-1/2 inches high and it has a 3-1/2 inch diameter opening.

Item number 7249 – Christmas Drinking Cups. These drinking containers are designed with a screw on lid. There is a round aperture in the middle of the top surface of the lid, through which a flexible plastic straw is inserted. The straw has multiple accordion-like ridges throughout its’ length and has a plastic cap at the top. There are three different styles; Santa, Snowman with a blue hat and Snowman with a black hat. (Sample with the black hat not submitted.) The Santa Drinking Cup is in the shape of a three dimensional Santa head. Each of the Snowman Drinking Cups is in the shape of a three dimensional snowman head wearing a hat that is adorned with a holly leaf on the brim. All of the drinking containers measure approximately 4 inches in height.

Item number 8900 – Halloween Drinking Cups. These drinking containers are designed with a screw on lid. There is a round aperture in the middle of the top surface of the lid, through which a flexible plastic straw is inserted. The straw has multiple accordion-like ridges throughout its’ length and has a plastic cap at the top. There are two different styles; Jack - O - Lantern and Skull. The Jack - O - Lantern Drinking Cup is in the shape of a three dimensional orange Jack-O’-Lantern. The Skull Drinking Cups are grey in color with a three dimensional skull shape. An illustration rather than a sample was submitted of the Skull Drinking Cup. The drinking containers measure 4 inches in height.

Item number 3019 – Easter Egg Candy Containers. These measure 2-1/2 inches high. The candy containers are composed of two parts that open up by snapping the top half away from the bottom half. The consumers usually fill the containers with Easter jellybeans or other candies. There is a hole at the top of each egg. Although strings are not included, the directions on the retail package states the following: 1. Open egg. 2. Tie knot at end of string and thread through hole in egg. 3. Close egg and hang anywhere, indoors or outdoors.

The tongs, mugs and drinking containers are all classifiable in subheading 3924.10.4000 as plastic tableware. However, the Halloween Skeleton Tongs, the Halloween Skull Mugs and the Santa, Jack-O’-Lantern and Skull Drinking Cups are all considered symbols or motifs that are clearly associated with a specific holiday in the United States. The snowman design of the Snowman Drinking Cups, on the other hand, is not a symbol or motif that is considered to be for sale exclusively in connection with Christmas, as the tiny holy leaf on the snowman’s hat is too insignificant here. Given the fact that the Easter Egg Candy Containers are designed to be hung as decorations, they are not classifiable as tableware.

The applicable subheading for the plastic Halloween Skeleton Tongs, Halloween Skull Mugs, the Santa Drinking Cups, the Jack-O’-Lantern Drinking Cups and the Skull Drinking Cups 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.

The applicable subheading for the plastic Snowman Drinking Cups will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic Easter Egg Candy Containers will be 3924.90.5600, HTSUS, which provides for tableware, kitchenware, other household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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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