CLA-2-69:OT:RR:NC:N4:422
Mr. Long Vu
Walgreens Co.
304 Wilmot Road, MS # 3163
Deerfield, IL 60015
RE: The tariff classification of a ceramic ring holder from China.
Dear Mr. Vu:
In your letter dated May 23, 2018, you requested a tariff classification ruling.
The submitted sample identified as Walgreens Item Code (WIC) 890935, which you refer to as a “jewelry dish,” consists of an assortment of three styles of ceramic ring holders, representing a cat, an elephant and the Eiffel Tower. The ring holders include a dish made of white stoneware ceramic and feature a gold painted stoneware ceramic figure affixed to the center of the dish. The dishes measure approximately 4” in diameter and are 0.5” deep. The cat and elephant figures measure approximately 3” in height while the Eiffel Tower measures approximately 4” in height. The cat’s tail and the elephant’s trunk are elongated to function as ring holders. The Eiffel Tower also functions as a ring holder. The dish itself can hold even more rings.
You have suggested that the ring holder could be correctly classified under subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: other: other: other, ” but we do not agree. The ornamental character of these items is subordinate to their usefulness. You have also suggested that the ring holder could be correctly classified under subheading 6912.00.5000 and we agree.
The applicable subheading for Walgreens Item Code (WIC) 890935 will be 6912.00.5000, (HTSUS), which provides for ceramic…household articles and toilet articles, other than of porcelain or china: other. The general rate of duty will be 6 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