The tariff classification of ceramic salt and pepper shakers from China

N253761 June 18, 2014 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of ceramic salt and pepper shakers from China Dear Ms. Schab: In your letter dated May 8, 2014, that was received in this office on May 23, 2014, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. The submitted sample is identified as Salt & Pepper Shakers, Rite Aid Item# 9026425/Mfg Item# SY-10B010. This item is made of ceramic and consists of a base that measures approximately 5½” by 2¼”, a salt shaker and a pepper shaker. The salt and pepper shakers are designed in the appearance of snowmen and each measures approximately 3½” in height. Between the two shakers and attached to the base are ceramic ornaments that are designed in the appearance of two candy canes that measure approximately 3½” in height. As you requested, the sample will be returned to you. You suggested that this item be classified under subheading 9817.95.05, which is a provision that is reserved for utilitarian articles in the form of a three dimensional symbol/motif clearly associated with a specific holiday in the United States. However, a snowman is a generic winter symbol and not clearly associated with a specific holiday. Therefore, this item does not qualify for 9817. The applicable subheading for Rite Aid Item# 9026425/Mfg Item# SY-10B010 will be 6912.00.4100, 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:...salt and pepper shaker sets. The rate of duty will be 3.9 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/. 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division