The tariff classification of a ceramic cookie jar and a ceramic mug from China

N263598 May 5, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 6912.00.4810; 9817.95.05 Mr. Steven Kim Macy’s 11 Penn Plaza 9th Floor New York, NY 10001 RE: The tariff classification of a ceramic cookie jar and a ceramic mug from China Dear Mr. Kim: In your letter dated April 8, 2015, you requested a tariff classification ruling. The submitted samples are identified as follows: Santa Cookie Jar - This item is made of dolomite ceramic material. It is a lidded jar that is in the form of a full bodied three-dimensional representation of Santa Claus. It measures approximately 13” in height by 6” in width by 7” in length. The lid is removable and forms Santa’s head and shoulders. There are gifts at his feet and he is holding a ceramic wreath in one hand. As you requested, the sample will be returned to you. Santa Mug – This item is made of dolomite ceramic material. It is a drinking vessel that is in the form of a three-dimensional representation of the head of Santa Claus with a handle on one side. It measures approximately 4½” in height by 4” in width, not including the handle and 6” in width, including the handle. The vessel is narrower on the top and bottom than throughout the bulk of the item, as the diameter of the top open mouth and the base each measures approximately 2½”. As you requested, the sample will be returned to you. The Santa Cookie Jar is classifiable in subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The Santa Mug is classifiable in 6912.00.4400, HTSUS, which provides for ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. However, these items also meet the terms of subheading 9817.95.05, as each is a utilitarian article that is in the form of a three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.4810 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the Santa Cookie Jar and the Santa Mug will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings…6912.00…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free. 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 Director National Commodity Specialist Division