The tariff classification of a ceramic cake stand and a two-piece chip and dish from China

N313615 August 12, 2020 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Ms. Kate Chen Enchante Accessories, Inc. 16 E. 34th Street, 16th floor New York, NY 10016 RE: The tariff classification of a ceramic cake stand and a two-piece chip and dish from China Dear Ms. Chen: In your letter dated July 30, 2020, you requested a tariff classification ruling. Photographs of the items were also submitted along with your request. The merchandise under consideration is described as a Santa Boot Cake Stand, style number, CCSTND X1I, and a Santa Hat, Chip and Dip, style number, CCDIP X1I. You have indicated that both items are made of 100% dolomite ceramic. The Santa Boot Cake Stand, measures approximately 9 inches in diameter by 4 inches high at its widest points. It is shaped to resemble a three-dimensional representation of Santa Claus’s waist and boots. The plate portion of the stand is red in color and is circular shaped. The outer circumference of the plate features a representation of a black belt with a gold buckle. The top plate is supported by a pedestal shaped to resemble a pair of red and white fur-trimmed black boots with gold buckles. The Santa Hat, Chip & Dip, consists of a circular plate designed for the serving of chips. The outer circumference of the plate is colored red and features a representation of a black belt with a gold buckle. The center of the plate features a circular compartment which is designed to hold dip. A three-dimensional representation of a Santa hat fits over the dip compartment and acts as a lid. The Santa hat is red in color and trimmed with white fur, and the tip of the hat features a white pom-pom decorated with an image of a red snowflake. The plate measures approximately 13 inches in diameter by 2 inches high overall; the inner dip compartment within the plate measures approximately 4.5 inches in diameter. The Santa hat lid measures approximately 4.25 inches high by 4.5 inches in diameter at its widest points. The Santa Boot Cake Stand, style number, CCSTND X1I, and the Santa, Hat Chip and Dip, style number, CCDIP X1I, are classifiable in subheading, 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” In addition, the Santa Boot Cake Stand and the Santa Hat, Chip and Dip both incorporate a motif that is associated with Christmas. As such, these items also meet the terms of subheading 9817.95.05, as they are utilitarian articles that are in the form of 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, 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, this item 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 item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the Santa Boot Cake Stand, style number, CCSTND X1I, and the Santa Hat, Chip and Dip, style number, CCDIP X1I, 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division