The tariff classification of a ceramic decorative article from China.

N304986 June 28, 2019 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a ceramic decorative article from China. Dear Mr. Samuel: In your letter dated June 20, 2019, you requested a tariff classification ruling. You submitted a sample identified as item #9046652-B, “Ceramic Snowman with LED Light Décor,” which consists of a battery powered luminary depicting a snowman wearing a stocking cap with snowflake design and scarf while appearing to hold a broom. The hollow figure is made of dolomite ceramic and measures approximately 3.25” in diameter at its widest point across the bottom and 7” in height. The color changing bulb inside the figure is powered on by a slide switch on the bottom. The item features several crescent moon and star shaped cut-outs to view the color changing glow. Although you suggest this item would be correctly classified as a festive article under tariff subheading 9505.10.2500, HTSUS, a generic snowman is not a recognized festive motif. The hat worn by the snowman is not a Santa Claus hat. It is merely a red stocking cap. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the light is not powered on, the figure can still perform its primary role as a decoration. Therefore, it is the opinion of this office that the ceramic snowman provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item #9046652-B, “Ceramic Snowman with LED Light Décor,” 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