CLA-2-69:OT:RR:NC:1:128
Ms. Janice McEachern
Rogers & Brown Customs Brokers, Inc.
2 Cumberland St.
Charleston, SC 29401
RE: The tariff classification of a ceramic trinket box, a ceramic sleigh, a ceramic bell and a ceramic tray from China.
Dear Ms. McEachern:
In your letter dated September 21, 2007, on behalf of Belk Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted literature, photographs, and samples, consists of various ceramic earthenware articles to be marketed and sold to the individual consumer. The items are identified as follows:
Ribbon Trinket Box, Style 8918333076, is a trinket box with a removable lid measuring 5 inches in height by 4 inches in diameter.
Ribbon Sleigh, Style 8918333079, is a sleigh measuring 5.5 inches in height by 4.625 inches in width by 9.875 inches in length. It has a capacity of 22 ounces. The submitted literature indicates the item could be used as a candy dish.
Ribbon Bell, Style 8918333085, is a bell measuring 7 inches in height by 3.75 in width, with a base diameter of 3 inches.
Ribbon Tid-Bit Tray, Style 8918333075, is a tray measuring 2 inches in height by 7.1250 in width by 13.3750 in length.
You have submitted samples of Ribbon Trinket Box, Style 8918333076, Ribbon Sleigh, Style 8918333079, and Ribbon Bell, Style 8918333085 which are being returned as requested.
In your request you indicate that each item is a ceramic ornamental article affixed with a three dimensional (in bas-relief) red and gold ribbon, and a bow with holly berries and leaves, also made of ceramic and permanently attached.
You also state that the Ribbon Box (8918333076), the Ribbon Sleigh (8918333079), and the Ribbon Bell (8918333085) are properly classified as festive articles under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS) as they are decorated with an established Christmas motif in-bas relief, and would not be displayed within the home except during the Christmas holidays. You further indicate that although Chapter 95 note 1(v) excludes utilitarian items, based on the Explanatory Notes to Chapter 69, these articles do not have specific household utilitarian function, and that they are “purely ornamental table-bowls, vases, pots…the kind used for ornamenting or decorating…”
You further indicate that since the Ribbon Tid-Bit Tray (8918333075) is a utilitarian item classified under heading 6912.00, HTSUS, it is not eligible under the festive articles heading of 9505.10, HTSUS. You suggest that it is however eligible for duty free treatment under the special classification provisions of heading 9817.95, HTSUS, which provides for “Articles classifiable in subheadings… 6911.10, 6912.00…, the foregoing meeting the descriptions set fort below: Subheading 9817.95.01 provides for “Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions, such as Seder plates, blessing cups, menorahs or kinaras.” Subheading 9817.95.05, HTSUS, provides for “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 Ribbon Box, the Ribbon Sleigh, and the Ribbon Bell are considered to be functional articles, and utilitarian articles are excluded from classification as festive per Chapter 95 Note 1(v). In addition, the Tid-Bit Tray does not qualify as festive under subheading 9817.95.01, HTSUS (a tid-bit tray is not part of a religious or cultural holiday ritual), nor does the article qualify for subheading 9817.95.05, HTSUS, as it is not literally in the form of a symbol or motif clearly associated with a specific holiday in the United States. The article is not a three-dimensional festive motif but is merely a generic utilitarian article (non-festive) decorated with ribbons and foliage. Therefore, the Tid-Bit Tray does not qualify for duty free treatment under the special classification provisions of heading 9817.95, HTSUS.
The applicable subheading for the Ribbon Trinket Box , Style 8918333076, and the Ribbon Bell, Style 8918333085, will be 6913.90.5000, HTSUS, which provides for "Statuettes and other ornamental ceramic articles: Other: Other: Other." The rate of duty will be 6% ad valorem.
The applicable subheading for the Ribbon Sleigh, Style 8918333079, and the Ribbon Tid-Bit Tray, Style 8918333075, 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.
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