CBP Ruling N296651 — The tariff classification of ceramic figures with LED illumination from China.

Tariff classification

Headings: 6913

GRI rules applied: GRI 3(b)

Product description

You have submitted a photograph and detailed description of an item identified as Ceramic Figures Holding LED Color Changing Balls, item number CFMSMLSB which consists of an assortment of two styles of battery-powered, ceramic figurines holding a round plastic “snowball” with LED lighting inside. When the slide switch underneath the “snowball” powers the items on,” the “snowball” is illuminated and changes colors. The first style depicts a moose wearing a stocking cap, scarf, sweater and boots holding a “snowball” and measures approximately 3.74” in length, 4.72” in width and 7.87 in height. The second style depicts a snowman wearing a stocking cap, scarf, sweater and boots holding a “snowball” and measures approximately 3.94” in length, 4.72” in width and 8.07” in height. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the LED lighting is not powered on, the figures can still perform their primary role as decorations. Therefore, it is the opinion of this office that the ceramic figures provide these items with the essential character within the meaning of GRI 3(b).

CBP rationale

LED Color Changing Balls, item number CFMSMLSB which consists of an assortment of two styles of battery-powered, ceramic figurines holding a round plastic “snowball” with LED lighting inside. When the slide switch underneath the “snowball” powers the items on,” the “snowball” is illuminated and changes colors. The first style depicts a moose wearing a stocking cap, scarf, sweater and boots holding a “snowball” and measures approximately 3.74” in length, 4.72” in width and 7.87 in height. The second style depicts a snowman wearing a stocking cap, scarf, sweater and boots holding a “snowball” and measures approximately 3.94” in length, 4.72” in width and 8.07” in height. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the LED lighting is not powered on, the figures can still perform their primary role as decorations. Therefore, it is the opinion of this office that the ceramic figures provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for item number CFMSMLSB will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: other: other: other.” The general rate of duty will be 6 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 the World Wide Web at https://hts.usitc.gov/current.

Full text

N296651 May 31, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Kim Howard Mark Feldstein and Associates, Inc. 6703 Monroe Street Sylvania, OH 43560 RE: The tariff classification of ceramic figures with LED illumination from China. Dear Ms. Howard: In your letter dated May 2, 2018, you requested a tariff classification ruling. You have submitted a photograph and detailed description of an item identified as Ceramic Figures Holding LED Color Changing Balls, item number CFMSMLSB which consists of an assortment of two styles of battery-powered, ceramic figurines holding a round plastic “snowball” with LED lighting inside. When the slide switch underneath the “snowball” powers the items on,” the “snowball” is illuminated and changes colors. The first style depicts a moose wearing a stocking cap, scarf, sweater and boots holding a “snowball” and measures approximately 3.74” in length, 4.72” in width and 7.87 in height. The second style depicts a snowman wearing a stocking cap, scarf, sweater and boots holding a “snowball” and measures approximately 3.94” in length, 4.72” in width and 8.07” in height. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the LED lighting is not powered on, the figures can still perform their primary role as decorations. Therefore, it is the opinion of this office that the ceramic figures provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for item number CFMSMLSB will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: other: other: other.” The general rate of duty will be 6 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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