CLA-2-69:OT:RR:NC:N4:422
Mr. Mathew Samuel
EXCITE USA
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of a ceramic decoration from China
Dear Mr. Samuel:
In your letter, which this office received on April 14, 2022, you requested a tariff classification ruling on the flocked LED pumpkin, item #9054245. A sample was submitted with your ruling request and forwarded to the Customs and Border Protection Laboratory for review and analysis. This analysis has been completed.
The pumpkin is designed for indoor decoration during the fall season. The item measures approximately 4.38 inches in diameter by 4.20 inches in height at its widest points. The pumpkin is covered in an orange material with a gold-painted stem. It features cut-out designs on the outside of the pumpkin to enhance the LED illumination of the article. The item contains a light source at the base and has an on/off switch. The article is battery operated and includes an LR44 battery.
You have indicated that the article is made from a one-piece mold of porcelain ceramic covered in orange nylon flocking. Laboratory analysis reveals that the pumpkin is made of earthenware ceramic and is covered in rayon material.
The item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flocked LED pumpkin comprises earthenware ceramic, rayon material, and batteries. The earthenware ceramic provides the structure to the pumpkin.
Therefore, it is of the opinion of this office that the earthenware ceramic material provides this item the essential character within the meaning of GRI 3(b).
You suggest classification of the flocked LED pumpkin in 6913.10.5000, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” However, we disagree. The flocked LED pumpkin is made of earthenware and not porcelain ceramic. Therefore, classification of the flocked LED pumpkin in 6913.10.5000 is precluded.
The applicable subheading for the flocked LED pumpkin, item #9054245, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6913.90.5000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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