The tariff classification of ceramic plates from China.

N127560 November 9, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Robert Kendzie Studio 33 20 Commerce Parkway Fredericksburg, VA 22406 RE: The tariff classification of ceramic plates from China. Dear Mr. Kendzie: In your letter dated October 14, 2010, you requested a tariff classification ruling. The merchandise under consideration is a set of six ceramic Christmas mini plates, designated as Studio 33 UPC#6-34043-68926-9, consisting of the following: “Christmas Tree” is a Christmas tree-shaped plate measuring approximately 7 inches long by 5.5 inches wide across the bottom, weighing approximately 1.5 ounces. It is painted green, depicting layers of snow, with red, blue and gold ornaments, and a gold star at the top. “Snowman” is a snowman-shaped plate measuring approximately 7 inches long by 5.5 inches at the widest point, weighing approximately 1.5 ounces. It is painted depicting the snowman wearing a black top hat that is adorned with a gold hat band and a sprig of holly leaves, and a striped red and green scarf. Two gold “buttons” outlined in black adorn the snowman’s body and the snowman is sitting on a red colored narrow rectangular-shaped base. “Mitten” is a mitten-shaped plate measuring approximately 7 inches long by approximately 4.5 inches at the widest point, weighing approximately 1.5 ounces. It is painted red, green and white and is decorated with a “knitting stitch” design in the center of the plate, as well as at the cuff. Three white snowflakes are depicted over the center stitching design. “Sweater” is a sweater-shaped plate measuring approximately 5 inches long by 7.5 inches wide, weighing approximately 1.7 ounces. It is painted red and green, with gold and white accents. At the top and the bottom of the sweater is a knitting stitch design. The center of the sweater is red, with snowflake designs. “Santa” is a Santa-shaped plate measuring approximately 7 inches long by 4.75 inches wide, weighing approximately 1.7 ounces. It is painted red, green, gold and white, with Santa depicted wearing a red hat with a white fur brim and pompon, a red suit with white fur cuffs, and green mittens. The bottom portion of the plate depicts a green and gold wavy stripe. “Santa’s Boot” is a boot-shaped plate measuring approximately 6 inches long by 6.75 inches wide, weighing approximately 2.2 ounces. It is painted red, green and white. The boot is red with white dots and the words “Ho Ho Ho”, with a white “fur” cuff that is adorned with a sprig of holly leaves, and a black “sole.” A photograph depicting the items was submitted with your request. You describe each plate as having embossed details, and being hand-painted in “traditional Christmas colors” of red and green. You also indicate that the items are dual-use pieces, fulfilling a decorative/ornamental role, as well as a utilitarian role, as a server for small candies and nuts. You inquire as to whether the items are classified under subheadings 6912.00.4500 or 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 6912.00.4500, HTSUS, provides for “Ceramic tableware, kitchenware… other than of porcelain or china: Tableware and kitchenware… Other… plates not over 22.9 cm in maximum diameter and valued over $6 per dozen.” However, since the subject ceramic Christmas mini plates are not of the class or kind of merchandise that is listed among the enumerated exemplars within this subheading, consideration of classification under subheading 6912.00.4500, HTSUS, is precluded.   Subheading 9505.10.2500, HTSUS, provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” Although you indicate that the ceramic Christmas mini plates are painted in “traditional Christmas colors” of red and green, colors are not dispositive of an article’s classification as festive (Headquarters Ruling 964525 noted). Therefore, since a snowman, a mitten and a sweater are not recognized festive symbols, they are not classifiable as festive articles. A decorated Christmas tree, Santa Claus, and “Ho Ho Ho” are recognized festive motifs. However, articles that have a utilitarian function are excluded from classification as festive under Heading 9505, HTSUS, per Note 1(v) to Chapter 95, HTSUS. Therefore, since the ceramic Christmas mini plates, although decorative, have the utilitarian function of a plate or server, they are excluded from classification as festive under Heading 9505, HTSUS. The applicable subheading for the six ceramic Christmas mini plates, designated as Studio 33 UPC#6-34043-68926-9, will be 6912.00.4810, 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, Suitable for food or drink contact.” 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 on World Wide Web at http://www.usitc.gov/tata/hts/. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332. Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division