CLA-2-69:OT:RR:NC:N4:422
Ms. Jeannine Greener
Air Tiger Express (USA), Inc.
18343 8th Avenue South
Seattle, WA 98148
RE: The tariff classification of a ceramic tumbler from China.
Dear Ms. Greener:
In your letter dated March 30, 2018, on behalf of Beeline Creative, Inc., you requested a tariff classification ruling.
You submitted a sample of a hollow, dolomite ceramic vessel identified as item number 01142. The item consists of a microwave-safe, dishwasher-safe vessel designed in the shape and appearance of a popular Disney movie character stylized as a traditional tiki. The vessel measures approximately 3” in diameter at the base, tapering to approximately 2.5” across the open top and approximately 7” in height. The outside of the vessel is light grey in color and black on the inside.
You have suggested that this item is correctly classified in subheading 6913.90.5000, which provides for statuettes and other ornamental ceramic articles: other: other: other. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs for heading 6913 states that the heading covers “articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect... .” The ENs for heading 6913 also states that the heading covers “tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character…in general, however, tableware and domestic utensils are designed essentially to serve useful purposes, and any decoration is usually secondary so as not to impair the usefulness. If, therefore, such decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classified in heading 69.11 or 69.12 rather than in this heading.”
The applicable subheading for item number 01142 will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Ceramic tableware…Tableware and kitchenware: Other: Other: Steins with permanently attached pewter lids…tumblers and salt and pepper shakers.” The general rate of duty will be 3.9 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division