United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007698 - NY N007791 > NY N007702

Previous Ruling Next Ruling
NY N007702




March 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000; 9817.95.05

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

RE: The tariff classification of plastic Halloween tumblers, goblets, bucket and shot glasses and Valentine’s Day drinking container 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 8312 – Halloween Shot Glasses packaged two per boxed set. Samples of four different molded styles were submitted as follows: (1) a three dimensional depiction of a grey colored skull with a gold tooth and a purple bandana on the brim; (2) a three dimensional depiction of a tan colored skull with a gold tooth and a brown bandana on the brim; (3) a three dimensional depiction of a red devil head with pointy ears, white fangs, black hair and a black beard; (4) a three dimensional depiction of a spider web in which the shot glass has a half clear top portion and a half gray bottom portion. There is a spider web design on the bottom half with a spider on either side of the shot glass. The spider is black and has a red oval plastic jewel for its body. All of the shot glasses measure approximately 2-1/4 inches tall with a 1-3/4 inch diameter opening at the top.

Item number 8906 – Halloween Goblets. Samples of three different molded styles were submitted as follows: (1) a three dimensional depiction of a grey colored skull with a gold tooth and a purple bandana on the brim; (2) a three dimensional depiction of a tan colored skull with a gold tooth and a brown bandana on the brim; (3) a three dimensional depiction of a white skull with red dripping blood on the sides and three small skulls at the base. All of the goblets measure approximately 7-1/4 inches tall with a 3-1/2 inch diameter opening at the top.

Item number 8339 – Halloween Tumblers. Samples of three different styles were submitted as follows: (1) a three dimensional depiction of a yellow colored skull; (2) a three dimensional depiction of an orange Jack–O’–Lantern; (3) a three dimensional depiction of a green monster head. All of the tumblers are approximately 6 inches tall with a 3 inch diameter opening at the top.

Item number 8378 – Halloween Trick Or Treat Jack-O’-Lantern Bucket. The submitted sample is molded to depict an orange Jack-O’–Lantern. The bucket measures approximately 7.5 inches in diameter and 6 inches high. It can be used to fill with candy and placed on a table during a Halloween party.

Item number 6332 – Valentine Heart Drinking Cup. This red colored heart shaped drinking container is 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 red plastic straw is inserted. The straw has multiple accordion-like ridges throughout its’ length and has a red plastic cap at the top. It also has heart shaped candy designs printed on the exterior with a different affectionate saying printed in the middle of each design. However, the word “Valentine” does not appear anywhere on this item. This drinking container measures approximately 4-3/4 inches in height.

All of the items in this request are classifiable in subheading 3924.10.4000. However, the Halloween Shot Glasses, the Halloween Goblets, the Halloween Tumblers and the Halloween Jack-O’-Lantern Bucket are all considered symbols or motifs that are clearly associated with a specific holiday in the United States. The heart design of the Valentine Heart Drinking Cup, on the other hand, is not a symbol or motif that is considered to be for sale exclusively in connection with Valentine’s Day.

The applicable subheading for the plastic Halloween Shot Glasses, Halloween Goblets, Halloween Tumblers, and Halloween Trick Or Treat Jack–O’–Lantern Bucket 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 Valentine Heart Drinking Cup, will be 3924.10.4000, HTSUS, which provides for tableware, kitchenwareof plastics: tableware and kitchenware: 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,

Previous Ruling Next Ruling

See also: