United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E84671 - NY E84753 > NY E84681

Previous Ruling Next Ruling

July 28, 1999

CLA-2-69:RR:NC:2:227 E84681


TARIFF NO.: 6912.00.4810; 6912.00.4400; 6913.90.5000; 9505.10.5020

Mr. Anthony J. Prevosti
American Cargo Express, Inc.
Newark Int’l. Airport
435 Division St.
Elizabeth, NJ 07201

RE: The tariff classification of ceramic platters and mugs as well as decorative and festive ceramic articles from China.

Dear Mr. Prevosti:

In your letter dated June 21, 1999, on behalf of Jay Import Co., Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following articles:
a) the ceramic “gift bag,” item number 13-1452, which depicts an oblong-shaped bag that measures approximately 5 ¼ inches high by 4 ¼ inches wide by 3 inches deep. It is decorated with raised Santa and holly leaves with berries (not three-dimensionally configured). It also possesses a scalloped rim and a metallic covered textile-carrying strap.
b) the ceramic “Santa Platter,” item number13-1458, which measures nearly 15 inches long. It is configured in the form of Santa that is not three-dimensional in shape. It is stated to be valued at $4 each.
c) the ceramic “Santa Cookie Jar,” item number 13-4140, which measures about 11 inches high by 6 inches wide by 7 inches deep and depicts Santa in a three-dimensional form. It is noted that Santa’s head serves as the removable lid of the cookie jar.
d) the “Mug carrier set,” item number 13-3532, which consists of a rectangular-shaped four-sectional wire carrier with a rattan wrapped base and carrying handle that measures about 8 ½ by 6 ¾ by 6 ¾ inches and possesses a leaf-like motif along two sides. The basket is designed to contain four barrel-shaped mugs, with one in each section, that measure nearly 4 ½ inches high with looped handles and possess festive motifs on the exterior. It has been determined that the essential character of the set is imparted by the ceramic mugs.

You state that these articles should be classified under subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities. You support this claim in noting that the subject merchandise is designed and sold for use as festive articles during the Christmas season.

However, since the gift bag (item number 13-1452) can serve to hold other decorative articles, while the platter (item number 13-1458) and the mug carrier set (item number 13-3532) serve the purpose of functional tableware articles with ornate features, classification under heading 9505, HTS, is precluded. They must depict recognized festive motifs in three-dimensional representations to be considered for classification under subheading 9505.10, HTS.

The applicable subheading for the decorative ceramic gift bag, item number 13-1452, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the ceramic Santa platter, item number 13-1458, will be 6912.00.4810, HTS, which provides for other ceramic tablewareother than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The appropriate subheading for the mug carrier set, item number 13-3532, will be 6912.00.4400, HTS, which provides for other ceramic tablewareother than of porcelain or china: mugs and other steins. The rate of duty will be 10 percent ad valorem.

The appropriate subheading for the ceramic Santa cookie jar will be 9505.10.5020, HTS, which provides for other articles for Christmas festivitiesother. The rate of duty will be free.

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 George Kalkines at 212-637-7073.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: