CLA-2-69:OT:RR:NC:N4:422
Ms. Zola Yang
Symbol Gift, Inc.
NO.813-815 Anxin Building, Shajiang Road, Yanluo Street, Baoan District,
Shenzhen 518000 China
RE: The tariff classification of a ceramic ginger jar from China
Dear Ms. Yang:
In your letter dated July 26, 2023, you requested a tariff classification ruling. Photographs of the item were submitted along with your request.
The merchandise under consideration is identified in your letter as a ceramic ginger jar. The ceramic ginger jar contains a ceramic dome lid. The jar and dome lid are both made of white glazed ceramic dolomite. The white glazed jar features a raised diamond-shaped pattern over the entire lid and jar. The ceramic dolomite ginger jar measures approximately 14.5 inches high by 9.3 inches deep and has an open top diameter of 4.5 inches.
You have indicated that the ceramic ginger jar is not suitable for direct food contact. The jar will be placed on a table to hold and serve wrapped candy and treats.
You suggest classification of the ceramic ginger jar in subheading 6912.00.5000, 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.” We disagree. The subject ceramic ginger jar will store wrapped candy or treats on a table where the individual would directly take the candy or treat to consume. Therefore, classification in subheading 6912.00.5000 is precluded.
The applicable subheading for the ceramic ginger jar will be 6912.00.4890, 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. Other.” 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division