CLA-2-69:OT:RR:NC:N4:422
Ms. Debbie Anne Bell
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a ceramic cake stand from China
Dear Ms. Bell:
In your letter dated October 19, 2021, on behalf of your client, Cinmar, you requested a tariff classification ruling. A photograph of the item was submitted with your request.
The item under consideration is referred to as a Santa Claus Nutcracker Cake Stand, item #172630. You have indicated that the cake stand is made of 100% dolomite ceramic.
The Santa Claus Nutcracker Cake Stand measures approximately 10 inches in diameter by 6.5 inches high at its widest points. The plate portion of the stand is white in color and is circular shaped. The top plate is supported by a pedestal resembling Santa Claus in a green and red uniform, wearing a red hat and black boots.
You suggest that the instant item could be correctly classified in subheading 9817.95.05. However, subheading 9817.95.05, provides for 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. In Headquarters Ruling Letter (“HQ”) H024672, dated March 27, 2008, the ruling stated: “However, with regard to certain merchandise wherein the three-dimensional representation does not form the functional portion of the merchandise…the merchandise is not classifiable as ‘festive articles’….”
Since the three-dimensional Santa Claus of Santa’s Kitchen Small Footed Server does not form the functional portion of the merchandise (it merely supports the functional portion, the plate, which is not a recognized festive motif), the article does not qualify for classification under special provision 9817.95.05. Therefore, subheading 9817.95.05 would not apply.
The applicable subheading for the Santa Claus Nutcracker Cake Stand, item #172630 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division