CLA-2-69:RR:NC:1:128
Mr. Daniel Zupko
TEAM Customs Brokerage
3140 Yorkmont Road, Suite 500
Charlotte, NC 28208
RE: The tariff classification of ceramic tableware and kitchenware from China.
Dear Mr. Zupko:
In your letter dated May 15, 2007, on behalf of Mass Imports, you requested a tariff classification ruling.
The submitted samples are as follows:
ceramic Santa Claus shaped salt and pepper shakers
ceramic salt and pepper shakers with Santa Claus image
ceramic salt and pepper shakers with snowman image
ceramic canister with Santa Claus image
The submitted photographs depict the following:
Items #1 to #5 are additional ceramic canisters with either a snowman or a Santa Claus image.
Items #6 to #11 are additional ceramic salt and pepper shakers. The salt and pepper shakers in Item #6 are teddy bear shaped, with the teddy bears wearing Santa Claus outfits. The shakers in Item #7 have snowman images. The shakers in Item #8 have Santa Claus images. The shakers in Items #9 and #10 are snowman shaped. The shakers in Item #11 are Santa Claus shaped.
Item #12 depicts three ceramic mugs with either a snowman or a Santa Claus image.
Items #13 to #15 are ceramic candy dishes. Item #13 depicts two snowmen shaped candy dishes. Item #14 depicts two wrapped gift box shaped candy dishes. Item #15 depicts an evergreen tree shaped candy dish.
You have inquired as to whether any or all of the items are classifiable in heading 9505.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof.” Note 1 (v) to Chapter 95 states that:
This chapter does not cover:
Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
Consequently, based on Note 1 (v) to Chapter 95, the subject ceramic tableware and kitchenware is excluded from classification in heading 9505.10, HTSUS.
The applicable subheading for Item #1, the ceramic Santa Claus shaped salt and pepper shakers, Item #2, the ceramic salt and pepper shakers with Santa Claus image, Item #3, the ceramic salt and pepper shakers with snowman image, and Item B #6 to #11, the additional ceramic salt and pepper shakers, will be 6912.00.4100, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other… salt and pepper shaker sets.” The rate of duty will be 3.9% ad valorem.
Item #1, and Item B #11, the ceramic Santa Claus shaped salt and pepper shakers, and Item B #6, the teddy bear shaped salt and pepper shakers with the teddy bears wearing Santa Claus outfits, are eligible for duty free treatment in subheading 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the 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 applicable subheading for Item #4, the ceramic canister with Santa Claus image, Item A #1 to #5, the additional ceramic canisters, and Item D #13 to #15, the ceramic candy dishes, will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other…Suitable for food or drink contact.” The rate of duty will be 9.8% ad valorem.
The applicable subheading for Item C #12, the ceramic mugs, will be 6912.00.4400, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other… Mugs and other steins.” The rate of duty will be 10% ad valorem.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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/.
Please note: In the future, please limit your ruling requests to a maximum of 5 items per request.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division