The tariff classification of a ceramic cookie jar from China.

NY F81912 February 16, 2000 CLA-2-69:RR:NC:2:227 F81912 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Lauren Hong The Disney Store, Inc. 101 No. Brand Blvd., Ste. 1000 Glendale, CA 91203-2671 RE: The tariff classification of a ceramic cookie jar from China. Dear Ms. Hong: In your letter dated January 19, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic cookie jar, referred to as the “Mickey Mouse Christmas Cookie Jar,” that measures approximately 12 inches in height. It possesses a removable top lid that depicts a three-dimensionally figured Mickey Mouse dressed in a Santa Claus attire with Christmas wreath on hat and carrying a bagful of gifts. Further, the body of the cookie jar is portrayed as a three-dimensional snow-covered chimney with its top opening designed for the insertion of the decorative lid. You state that this item should be classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities and parts and accessories thereof. This claim is supported in noting that the instant article is decorated with Christmas symbols in regard to the festive attire and décor of Mickey Mouse. However, since this merchandise serves the purpose of a functional kitchenware article with festive features, it must depict a recognized festive motif in a three-dimensional representation. Although the depiction of Mickey Mouse is three-dimensionally figured, Mickey Mouse, himself, is not recognized to be connected to Christmas, thereby precluding consideration of classification under subheading 9505.10.5020, HTS. The applicable subheading for this ceramic cookie jar will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division