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HQ 087105

May 20, 1991

CLA-2 CO:R:C:F 087105 SLR


TARIFF NO.: 6912.00.4100

Brenda Jacobs, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W.
Washington, D.C. 20036

RE: Revocation of HRL 085408; Halloween Ceramic Candy Dish; Ceramic Tableware Other Than of Porcelain or China of Chapter 69; Not Festive Article of Chapter 95.

Dear Ms. Jacobs:

In Headquarters Ruling Letter (HRL) 085408 of October 31, 1989, our office classified a Halloween ceramic candy dish as a festive article in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have since reviewed that determination and have found it to be in error.


The facts are as stated in HRL 085408.


Whether the instant ceramic dish qualifies as a festive article under the HTSUSA.


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 9505, HTSUSA, provides, in pertinent part, for "[f]estive, carnival or other entertainment articles." The Explanatory Notes offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505 indicates that the heading covers:

(A) Festive, carnival or other entertainment articles which in view of their intended use are generally made of non-durable material. They include:

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

Articles classifiable in heading 9505 tend to have no other function than decoration.

Here, the candy dish serves primarily a utilitarian rather than decorative function. Moreover, while incorporating pumpkin-like features, the item in question is not traditionally associated with Halloween. Accordingly, the subject candy dish is not classifiable as a festive article in heading 9505.

Heading 6913, HTSUSA, provides for "[s]tatuettes and other ornamental articles." The Explanatory Note to heading 6913 indicates that the heading covers a wide variety of ceramic articles of a type designed essentially for the interior decoration of the home, office, etc. The Note cautions, however, that the heading covers tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character. This cannot be said of the subject candy dish. Consequently, it is not classifiable in heading 6913.

Heading 6912, HTSUSA, provides for "[c]eramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china." The instant article, if not classifiable elsewhere, would be classified under this heading.


The subject merchandise is classifiable in subheading 6912.00.4100, HTSUSA, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other: steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets. The applicable rate of duty is 5.5 percent ad valorem.

This notice to you should be considered a revocation of HRL 085408 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 085408 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 085408 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.


John Durant, Director
Commercial Rulings Division

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