The tariff classification of dolomite ceramic bowls and spreaders from China

N324256 February 14, 2022 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Ms. Sharon M. Tuck Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of dolomite ceramic bowls and spreaders from China Dear Ms. Tuck: In your letter dated February 9, 2022, you requested a tariff classification ruling. Photographs were submitted along with your request. The subject articles under consideration are an assortment of three styles, representing an item identified as “3D ceramic dolomite bowls with knife spreaders, SKU #32032301.” All three styles are three-dimensional representations of different characters and comprise a glazed ceramic dolomite bowl, a removable spreader knife with a glazed dolomite handle, and stainless-steel knife blade. The ceramic knife handle depicts the character’s hat. The knife rests in a slot behind the character’s head when not used. The bowl and spreader knife collectively measure approximately 5.43 inches long by 5.31 inches wide by 4.3 inches high and weigh approximately 396 grams. You have indicated that all items are suitable for food or drink contact. The first style is a three-dimensional bowl depicting Santa Claus, with the open-top bowl as Santa’s belly wearing his classic Santa suit. Santa’s arms reach around his belly. His head protrudes up from the edge of the bowl, and his white beard reaches down into the bowl. Santa’s hat is the knife handle and appears to sit on his head. The second style is a three-dimensional bowl depicting Rudolph the Red-Nosed Reindeer, with the open-top bowl as Rudolph’s belly. Rudolph is shown with his arms reaching around his belly. His head protrudes up from the edge of the bowl and features his classic red nose. He is wearing a red and green scarf that reaches down into the bowl. Rudolph’s red, green and white hat is the knife handle and appears to sit on his head. The third style is a three-dimensional bowl depicting a snowman with the open-top bowl as his belly. The snowman is shown with his arms reaching around his belly. His head protrudes up from the edge of the bowl. The snowman is shown wearing a black top hat on his head and a red scarf with a sprig of holly leaves and berries that reaches down into the bowl. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. Each style of ceramic bowl with spreader is a set for tariff classification purposes, with the essential character imparted by the ceramic bowl. The applicable subheading for the ceramic bowls with knife spreaders will be subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 percent ad valorem. You also suggest that all three styles are also eligible for free duty treatment in subheading 9817.95.05, HTSUS, as three-dimensional representations of symbols or motifs clearly associated with a specific holiday in the United States, and therefore, is eligible for free duty treatment in subheading 9817.95.05, HTSUS. This office does not agree. The generic snowman is not eligible for free duty treatment in 9817.95.05, HTSUS. The snowman is considered to be a seasonal motif and is not specially linked to any particular holiday. It would not be aberrant to use or display the snowman bowl and spreader all winter. 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