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HQ 956589


June 27, 1994

CLA-2 CO:R:C:M 956589 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.45; 6912.00.48
9603.90.80

Mrs. Jean Henry
266 S. Butler Road
Lebanon, Pennsylvania 17042

RE: Decorated ceramic jar with lid; decorated ceramic pitcher; feather brush; ceramic tableware and kitchenware; EN 69.12; brushes; EN 96.03

Dear Mrs. Henry:

This is in response to your letter dated June 13, 1994, regarding the tariff classification of a decorated ceramic jar with lid, decorated ceramic pitcher and feather brush under the Harmonized Tariff Schedule of the United States (HTSUS). A photograph of the articles was submitted for our examination.

FACTS:

The articles under consideration are a decorated ceramic jar with lid, decorated ceramic pitcher, and feather brush for cooking from Slovakia. The ceramic jar with lid and pitcher have matching designs and appear to be a creamer dispenser and sugar bowl for use on a table.

ISSUE:

What is the tariff classification of the ceramic jar with lid, ceramic pitcher, and feather brush under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...."

Heading 6912, HTSUS, provides for "Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china...." In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 69.12 (pg. 922), states that:

The headings therefore, include:

(A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, sauce- boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, spoons and serviette rings.

If the ceramic jar with lid is a sugar bowl, valued over $21 per dozen and the pitcher is a creamer, valued over $15 per dozen, these articles are classified under subheading 6912.00.45, HTSUS, as other tableware and kitchenware, sugars valued over $21 per dozen, creamers valued over $15 per dozen. Otherwise, the decorated jar with lid and decorated pitcher are classified under subheading 6912.00.48, HTSUS, as other tableware and kitchenware, suitable for food or drink contact.

Heading 9603, HTSUS, provides for "Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)...." EN 96.03 (pgs. 1600-1603), states that:

(B) OTHER BROOMS AND BRUSHES

This group comprises a variety of articles, differing considerably both in material and shape, used for toilet purposes, for household cleaning, for applying paints, adhesive or liquid products, and for certain industrial operations (cleaning, polishing, etc.)....

A very wide range of raw materials is used in the manufacture of the above articles. The materials used for the tufts, etc., may be:

(A) Of animal origin: bristles of pig or wild boar; hair of horses, oxen, goats, badgers, martens, skunks, squirrels, polecats, etc.; fibres of horn or whalebone; shafts of feathers....

Based on the information provided, we are of the opinion that the feather brush for cooking is of the class or kind of article classified under heading 9603, HTSUS. Specifically, the feather brush is classified under subheading 9603.90.80, as other brushes.

HOLDING:

If the ceramic jar with lid is a sugar bowl, valued over $21 per dozen and the pitcher is a creamer, valued over $15 per dozen, these articles are classified under subheading 6912.00.45, HTSUS, as other tableware and kitchenware, sugars valued over $21 per dozen, creamers valued over $15 per dozen. This tariff provision is dutiable at the Column 1 rate of 4.5% ad valorem.

Otherwise, the decorated ceramic jar with lid and decorated ceramic pitcher are classified under subheading 6912.00.48, HTSUS, as other tableware and kitchenware, which is dutiable at the Column 1 rate of 11.5 percent ad valorem.

The feather brush is classified under subheading 9603.90.80, as other brushes, which is dutiable at the Column 1 rate of 5.6 percent ad valorem.

Sincerely,

John Durant, Director

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