CLA-2-69:OT:RR:NC:N4:422
Mr. David Prata
OHL International
At CVS Health
Mail Code 1049
1 CVS Dr
Woonsocket, RI 02895
RE: The tariff classification of a ceramic coin bank from China
Dear Mr. Prata:
In your letter dated July 28, 2015, on behalf of CVS/pharmacy, you requested a tariff classification ruling.
The submitted sample is a red heart-shaped ceramic coin bank, CVS item number 803607. The words “Happy Valentines” is printed in white letters on one side. There is a coin slot on the top of the item and a round aperture within which is fitted a removable plastic plug. The bank measures approximately 4¼” in height by 5” in width by 2¾” in depth. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 6912.00.5000 and also meets the terms of subheading 9817.95.05 and we agree. This item is classifiable in subheading 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic…household articles…other than of porcelain or china: other: other other: other…other. However, it also meets the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of a three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States.
U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.5000 must be reported for statistical purposes with regard to this article, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.
The applicable subheading for CVS item number 803607 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings…6912.00…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 rate of duty will be free.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division