The tariff classification of ceramic dolomite salt and pepper shakers from China

N282045 January 17, 2017 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4100; 9817.95.05. Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of ceramic dolomite salt and pepper shakers from China Dear Ms. Benedetto: In your letter dated December 9, 2016, you requested a tariff classification ruling. The submitted sample is identified as Nightmare Before Christmas Salt and Pepper Shakers, Style No. OEM17-1292. This item is a pair of salt and pepper shakers that are made of dolomite ceramic material. The salt shaker is in the form of a three dimensional white ghost’s head with 3 small round apertures on the top of the head and a removable plug on the bottom. It measures approximately 2¼” in height by 2¼” across the front by 2¾” from front to back. The pepper shaker is in the form of a three dimensional red head of a female monster with 2 small round apertures on the top of the head and a removable plug on the bottom. It measures approximately 2½” in height by 2¼” across the front by 2¾” from front to back. The shakers will be packaged and sold as a set. As you requested, the sample will be returned to you. Style No. OEM17-1292 is classifiable in subheading 6912.00.4100, which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other:..salt and pepper shaker sets. In addition, this item is exclusively marketed and sold for Halloween, which is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, Style No. OEM17-1292 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 symbols or motifs that are 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, Style No. OEM17-1292 is correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.4100 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 Style No. OEM17-1292 will be 9817.95.05, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division