CLA-2-69:OT:RR:NC:N4:422
Mr. Michael D. Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015
RE: The tariff classification of a ceramic gift card holder from China.
Dear Mr. Mason:
In your letter dated June 28, 2018, you requested a tariff classification ruling.
You submitted a sample of an item identified as a “Christmas Ornament Gift Card Holder,” no item number given, consisting of an assortment of two styles of porcelain ceramic gift card holders. Each style measures approximately 4” (L) x 3” (W) x ½” (H) and depicts a small gift box with three-dimensional “ribbon bow” made predominantly of porcelain with a metal frame, hinge and closure. There is also a fabric hanging loop attached at one corner of the metal frame. The shallow “gift box” is a utilitarian item, only deep enough to hold a flat, credit card sized “gift card.” The item is available in an assortment of two colors, white with a red “bow” and blue with a white “bow.”
In your letter, you suggest possible classification of this product as an ornamental article in heading 6913, Harmonized Tariff Schedule of the United States (HTSUS). However, the gift card holder is designed primarily for the utilitarian purpose of holding a gift card as a functional household article in subheading 6911.90.0050, HTSUS. Therefore, heading 6913 is not applicable.
The applicable subheading for the “Christmas Ornament Gift Card Holder,” will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles…of porcelain or china: other…other.” The rate of duty will be 5.4 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