The tariff classification of dolomite ceramic drinking vessels from China.

N296958 June 6, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Ms. Hailey Yonker HSNi 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of dolomite ceramic drinking vessels from China. Dear Ms. Yonker: In your letter dated May 11, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of an assortment of four different styles of dolomite ceramic drinking vessels identified as model number S108057CH1, designed to depict Santa’s head. Each vessel has a handle on one side that is in the design of Santa’s cap. Each vessel shows a different expression on Santa’s face. The open topped vessels measure approximately 4.0” in height and approximately 5.75” across the open top to the curve of the handle and approximately 3.75” in diameter across the base. You have stated that this article will be marketed and sold exclusively for Christmas. Santa is a recognized festive motif; the vessels have a utilitarian function and are therefore excluded from classification as a festive article in Chapter 95, based on note 1(w) to Chapter 95. The article 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.” 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, and 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 S108057CH1 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 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