The tariff classification of ceramic tableware from China

N325260 April 11, 2022 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Kate Eckhoff Geodis 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of ceramic tableware from China Dear Ms. Eckhoff: In your letter dated April 5, 2022, on behalf of your client, QVC, you requested a tariff classification. A photograph of the item was submitted along with your request. The merchandise under consideration is a set of three ceramic serving dishes, QVC Item Number H263616. The multipurpose serving dishes resemble the shape of a pumpkin, cat, and ghost. You have indicated that the items are safe for food contact and will be used to serve all types of food. The items will be marketed during the Halloween season. All three serving dishes are made of stoneware ceramic. The dishes are white and have a raised orange edge trim. The interior of each dish features images of black spider webs, bats, and small floral designs. The pumpkin-shaped figure measures approximately 10 inches long by 10 inches wide by 1 inch deep. The cat-shaped figure measures approximately 10 inches long by 5.9 inches wide by 1 inch deep. The ghost-shaped figure measures approximately 10 inches long by 8 ¾ inches wide by 1 inch deep. You propose classification for these articles in subheading 9817.95.05. However, the instant items are not eligible for classification in special classification provision 9817.95.05. Generic cats, pumpkins, and bell shapes are not recognized festive motifs. The utilitarian articles must be in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The applicable subheading for the set of three stoneware serving dishes, QVC Item Number H263616 will be 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. 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