The tariff classification of ceramic dolomite pedestal drinking vessels from China
Issued July 21, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 6912.00.4810
GRI rules applied: GRI 3(a)
Product description
The two submitted samples are each identified as a Pedestal Mug with Spoon, item 9027136. Each article is a drinking vessel that is made of dolomite ceramic material. Each vessel has a handle on one side with two apertures through which a spoon is inserted. The spoon measures approximately 5” in length. A pedestal that measures approximately 4½” in length attaches the bottom of the vessel to a base that measures approximately 3½” in diameter. The vessel has a barrel shape and measures approximately 2¾” in diameter at the top open mouth and approximately 2” in diameter at the bottom point that is attached to the pedestal. Each article has a removable lid that is situated over the top open mouth of the vessel. One of the vessels is in the form of Santa’s head and the other vessel is in the form of a Snowman’s head. The lid of each vessel is in the form of the cap of the respective character. Each vessel measures approximately 3¼” in height without the lid, 5½” in height with the lid and the entire item, including the pedestal and base, measures approximately 9¾” in height. Although you have stated that these articles will be marketed for Christmas, the Snowman is not a recognized festive motif. Although Santa is a recognized festive motif, the vessel has a utilitarian function and is therefore excluded from classification as a festive article in Chapter 95, based on note 1(v) to Chapter 95. Both articles are 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. However, the article in the form of Santa also meets the terms of subheading 9817.95.05, as it 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,
CBP rationale
The applicable subheading for item 9027136 that is in the form of a Snowman will be 6912.00.4810, 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 applicable subheading for item 9027136 that is in the form of Santa will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings…6912.
Full text
N265968 July 21, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of ceramic dolomite pedestal drinking vessels from China Dear Ms. Aldinger: In your letter dated June 15, 2015, you requested a tariff classification ruling. The two submitted samples are each identified as a Pedestal Mug with Spoon, item 9027136. Each article is a drinking vessel that is made of dolomite ceramic material. Each vessel has a handle on one side with two apertures through which a spoon is inserted. The spoon measures approximately 5” in length. A pedestal that measures approximately 4½” in length attaches the bottom of the vessel to a base that measures approximately 3½” in diameter. The vessel has a barrel shape and measures approximately 2¾” in diameter at the top open mouth and approximately 2” in diameter at the bottom point that is attached to the pedestal. Each article has a removable lid that is situated over the top open mouth of the vessel. One of the vessels is in the form of Santa’s head and the other vessel is in the form of a Snowman’s head. The lid of each vessel is in the form of the cap of the respective character. Each vessel measures approximately 3¼” in height without the lid, 5½” in height with the lid and the entire item, including the pedestal and base, measures approximately 9¾” in height. Although you have stated that these articles will be marketed for Christmas, the Snowman is not a recognized festive motif. Although Santa is a recognized festive motif, the vessel has a utilitarian function and is therefore excluded from classification as a festive article in Chapter 95, based on note 1(v) to Chapter 95. Both articles are 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. However, the article in the form of Santa also meets the terms of subheading 9817.95.05, as it 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, the article that is in the form of Santa 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 article, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for item 9027136 that is in the form of a Snowman will be 6912.00.4810, 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 rate of duty will be 9.8 percent ad valorem. The applicable subheading for item 9027136 that is in the form of Santa 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
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