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March 5, 1999

CLA-2-95:RR:NC:SP:225 D87735


TARIFF NO.: 9505.90.6000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a Halloween candy dish from China

Dear Mr. Epstein:

In your letter dated February 5, 1999, you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

The submitted “Halloween Candy Dish,” style PP 185242, is a decorative product made of porcelain. The article depicts a full figured, “Bugs Bunny™” character leaning against a three-dimen-sional jack-o-lantern bowl. The complete product measures 4 1/2" in length by 5" in height. The jack-o-lantern portion, which serves as a bowl, measures 3 inches in diameter and is 2 inches deep. The product exhibits an overwhelming decorative appeal, in comparison to its potential use as a candy dish. It is the jack-o-lantern feature, which specifically associates use of this article with Halloween.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ."

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. You have suggested that the “Halloween Candy Dish” is properly classified in Chapter 95 as a festive article. In making this determination a range of factors are considered, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

The product qualifies as a sculpted, three dimensional, representation of a jack-o-lantern. It has been established that jack-o-lanterns are an accepted symbol of Halloween, a recognized holiday. As this office is satisfied with evidence of the intended use of the product, we are in agreement with the inquirer, that the item is more appropriately classified within the festive provision. Regrettably, your sample was broken upon receipt in our office but will still be returned as requested.

The applicable subheading for the “Halloween Candy Dish,” style PP 185242, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other enter-tainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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