CLA-2-69:OT:RR:NC:N4:428
Mr. Edmund Yan
ClearFreight Inc.
880 Apollo Street, Suite 101
El Segundo, CA 90245
RE: The tariff classification of dolomite ceramic novelty drinking vessels from China.
Dear Mr. Yan:
In your letter dated October 27, 2010, on behalf of Progressive Specialty Glass Co., you requested a tariff classification ruling.
The submitted samples consist of two dolomite ceramic novelty drinking vessels. The first item is identified as the “Paris Balloon.” The item is in the shape of a hot air balloon. The upper portion of the item is spherical in shape, representing the balloon, and measures 4 ½ inches in diameter. It has a removable lid that incorporates a hole for placement of a straw (not included). The balloon is colored blue with the word “Paris” in raised white letters, which is repeated four times around the balloon. The balloon sits on a square-shaped base, representing the basket, which measures approximately 3inches square by 2 inches in height. The base is colored black, with a raised depiction of the Eiffel Tower surrounded by fireworks, with the word “Paris” in raised, white letters, and the words “LAS VEGAS” below it in raised, red letters. The depiction is repeated on all four sides of the base. The article measures approximately 8” in height overall.
The second item is identified as the “Med Times Knights Head Gold” and is in the shape of an armored knight’s head, including the neck, chest and shoulders. The item is colored metallic gold and measures approximately 7 inches in height by 6 ½ inches across its widest width. It features a handle and a removable lid that incorporates a hole for placement of a straw (not included). Across the knight’s chest are the words “Medieval Times” in raised letters.
Your samples are being returned as requested.
You indicate that the items are made of dolomite stone and propose classification in subheading 6815.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Other articles: Containing magnesite, dolomite or chromite.”
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, 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....”
Note (1) to Chapter 69, HTUS, states that “This chapter applies only to ceramic products which have been fired after shaping.”
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80. The General ENs to Chapter 69 state that the term “ceramic products” applies to products obtained:
(A) By firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.
From rock (e.g., steatite), fired after shaping.
In response to a query by this office, you indicated that, according to the importer, the dolomite ceramic novelty drinking vessels were fired. Therefore, we are of the opinion that the articles meet the requirements of Note (1) to Chapter 69, HTSUS, and, therefore, are ceramic articles which are properly classified in Chapter 69. Hence, classification under subheading 6815.91.0000, HTSUS, is precluded.
Regarding the applicable subheading for the dolomite ceramic novelty drinking vessels, in Headquarters Ruling 082780 Customs held that if a plate was emblazoned with a logo or crest of the hotel or restaurant, it was found to be hotelware regardless of the fact that without the logo, crest or symbol the chinaware would be classified as household chinaware. In this case, both drinking vessels are emblazoned with the name of a hotel or restaurant and are therefore classifiable as hotel or restaurant ware.
The applicable subheading for the dolomite ceramic novelty drinking vessels, “Paris Balloon” and “Med Times Knights Head Gold”, will be 6912.00.2000, HTSUS, which provides for “Ceramic tableware, kitchenware… other than of porcelain or china: Tableware and kitchenware: Other: Hotel or restaurant ware and other ware not household ware.” The rate of duty will be 28 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/.
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.
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