The tariff classification of ceramic cookie jar from China.

N306195 September 27, 2019 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Simon Slyper Amscan, Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of ceramic cookie jar from China. Dear Mr. Slyper: In your letter dated September 10, 2019, you requested a tariff classification ruling. You submitted a sample of an item identified as a “Tompte Cookie Jar,” item number 476117, which consists of a ceramic cookie jar in the likeness of a Tompte, which is a mythological creature from Nordic folklore. Their appearance is similar to a garden gnome, having a long white beard and wearing a conical knit cap and being no taller than 3’ in height. The cookie jar is made of dolomite ceramic and is tear-drop in shape, with the conical cap as the removable top of the cookie jar. The cookie jar measures approximately 7” at its widest diameter and 12.5” in height. You suggest that this item is correctly classified in subheading 6912.00.4810 as a ceramic food safe article and we agree. You further suggest that the item is also classifiable under 9817.95.05 as a utilitarian article in the form of a three dimensional representation of a festive motif or symbol clearly associated with a specific holiday in the United States, but we disagree. The Tompte is a creature associated with folklore tradition in Scandinavia, not the United States. The applicable subheading for the “Tompte Cookie Jar,” item number 476117, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 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