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NY N023929

March 24, 2008



TARIFF NO.: 3924.10.2000; 9817.95.05

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic Halloween snack dish from China

Dear Mr. Crago:

In your letter dated February 26, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item that is identified as a Halloween Candy Tray, item number A079MA00196. This item is made of 100% polypropylene (PP) plastic material. It is designed in the shape of a spooky house and is imported in either yellow or black. It has three open compartments; two on the top that are designed to look like windows and one on the bottom that is designed to look like a front porch.

The “window” compartment on the upper left of the item measures 5-1/4 inches in height and the “window” compartment on the upper right of the item measures 5-1/8 inches in height. These two compartments together measure 10-5/8 inches from side to side, which includes the divider between the two compartments and the rim on the outside of each. Separating the top “window” compartments from the lower “porch” compartment is a ridge that measures 9 inches from side to side. The lower “porch” compartment measures 2-1/2 inches in height and 5-1/2 inches from side to side. All compartments measure 1-1/8 inches in depth.

Although this item is described as a tray, food will be contained and held in the compartments rather than supported and held on the item. It is a dish from which individual portions of food will be taken or served. It is of a class or kind of merchandise that is principally used to serve candy, nuts, raisins and similar snacks.

This item is classifiable in subheading 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: serving dishes and platters. However, with regard to the applicable rate of duty, this item also meets the terms of subheading 9817.95.05, as it is a utilitarian three-dimensional representation of a symbol that is closely associated with Halloween. Halloween is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003).

U.S. Note 1 to Chapter 98, HTSUS, states: “The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.” Pursuant to U.S. Note 1 to Chapter 98, HTSUS, item number A079MA00196 is correctly classified therein.

The applicable subheading for item number A079MA00196 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10the foregoing meetings 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.


Robert B. Swierupski

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