CLA-2-69:OT:RR:NC:N4:428
Mr. Troy Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a trivet from China.
Dear Mr. Crago-Edwards:
In your letter dated April 5, 2010, you requested a tariff classification ruling.
The submitted sample is a square-shaped trivet identified as Christmas Snowman Trivet, Item Number A075AA03132. The trivet is made of stoneware ceramic (65%) with a backing of agglomerated cork (35%) and measures 7-7/8” in width x 7-7/8” in depth x ¼” in thickness. It is available in three snowman designs. You indicate that the trivet offers protection from heat and is placed under a hot pot or dish so that the table or countertop is not burned or destroyed. You also indicate that the item also provides festive decoration during the holiday season.
You suggest classification in subheading 6913.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), in accordance with ruling NY I87914. Subheading 6913.90.2000, HTSUS, provides for “Statuettes and other ornamental ceramic articles: Other: Other: Of ceramic tile.”
The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Explanatory Notes to heading 6913, HTSUS, state that the heading covers articles which have no utility value and are wholly ornamental, where the usefulness of the articles is clearly subordinate. The notes point out, however, that if the decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classifiable in heading 6911 or 6912, rather than 6913. Ruling NY I87914 concerned a decorative round-shaped ceramic tile measuring approximately 7 inches in diameter, and possessing variegated frontal ornate motifs, a felt paperboard backing, and top metal hanger. The tile was principally designed as an ornate ceramic article, and accordingly, was classified in subheading 6913.90.2000. Since the instant Christmas Snowman Trivet is intended to be utilized, it remains a decorated article which serves a useful purpose no less efficiently than its plainer, functional counterparts. The Christmas Snowman Trivet is a functional article, not merely an ornamental ceramic article and is, therefore, precluded from classification in subheading 6913.90.2000, HTSUS.
The applicable subheading for the Christmas Snowman Trivet, Item Number A075AA03132, will be 6912.00.4890, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Other.” The rate of duty will be 9.8 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/.
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