CLA-2-69:OT:RR:NC:N4:428
Mr. John Whitson
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a decorative ceramic article from China.
Dear Mr. Whitson:
In your letter dated April 6, 2010, you requested a tariff classification ruling regarding a Ceramic Christmas Chiming Tree, item #910201.
A sample of the item was submitted with your ruling request. Our office received the sample in a broken condition.
The Ceramic Christmas Chiming Tree measures approximately 16 ½” in height with a base diameter of approximately 8”. The item is evergreen tree-shaped and is composed of 5 graduated, overlapping, cone-shaped tiers made of ceramic, with the tiers alternating in red and white. Each tier is adorned with raised, white snowflakes. A metal rod is inserted through the center of each tier and each tier is affixed to the rod by means of a metal spring. The spring allows the tier, when touched, to bobble and make contact with the adjacent tiers, creating a chiming sound.
In your letter you indicate that the Ceramic Christmas Chiming Tree will be marketed as a Christmas item, to be sold in the first few months prior to Christmas, and that it will be displayed in the “Holiday Lane” area of your warehouse along with other Christmas merchandise. You also indicate that the ultimate consumer will display this item only during the holiday season and that displaying it at any other time would be aberrant.
The fact that the article will be marketed as a Christmas item does not, in and of itself, convey the requisite association with Christmas. The article does not depict a decorated evergreen tree as would be traditionally associated with or used at Christmas festivities. The article does not have three-dimensional branches, leaves, needles, etc., and Christmas trees are not red and white. Moreover, a shape alone is not a festive symbol. The Ceramic Christmas Chiming Tree is merely a decorative ceramic article with a winter motif not closely associated with Christmas and whose use is not limited to Christmas. Consequently, this product is not classified in the tariff provision for festive articles.
The applicable subheading for the Ceramic Christmas Chiming Tree, item #910201, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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