The tariff classification of a footed ceramic bowl from China
Issued April 4, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 6912.00.4810
Product description
The merchandise under consideration is a footed ceramic bowl, style K85526. The bowl is made of stoneware ceramic and is marketed and designed to hold candy and treats. The bowl is available in four characters, Santa, an elf, a reindeer, and a snowman. Each bowl measures approximately 8 inches long by 8 inches high and is 7.8 inches deep. The volume capacity of each bowl is 2 quarts. The first style is a three-dimensional bowl depicting Santa Claus, with the open-top bowl as Santa’s belly. He is wearing a Santa hat, a black belt with a gold buckle, and black boots. The bowl’s red exterior includes a white dot design and white snowflakes. His head protrudes up from the edge of the bowl, and his white beard reaches down into the bowl. The bowl’s white interior has designs of red and green dots and blue snowflakes. The second style is a three-dimensional bowl depicting an elf, with the open-top bowl as the elf’s belly. The elf is wearing a decorated Christmas tree hat containing a string of colored lights, a bell, green striped stockings, and red shoes. The bowl’s green and white exterior includes a white dot design and white snowflakes. His head protrudes up from the edge of the bowl. The bowl’s white interior has designs of red and green dots and blue snowflakes. The third style is a three-dimensional bowl depicting a reindeer, with the open-top bowl as the reindeer’s belly. The reindeer is wearing a red Santa hat. The interior and exterior of the bowl are tan and include a white dot design and white snowflakes. The reindeer’s head protrudes up from the edge of the bowl. The fourth style is a three-dimensional bowl depicting a snowman, with the open-top bowl as his belly. The snowman is wearing a black hat with a blue ribbon, a red scarf, and black shoes. The bowl’s white exterior contains three black buttons in the center of the bowl and has designs of blue dots and blue snowflakes. The bowl’s white interior includes a green and red dot design and blue snowflakes. T
CBP rationale
The applicable subheading for the footed ceramic bowls, style K85526 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.
Full text
N331852 April 4, 2023 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Ms. Sally Gifford Geodis 5101 S Broad Street Philadelphia, PA 19112 RE: The tariff classification of a footed ceramic bowl from China Dear Ms. Gifford: In your letter dated March 29, 2023, on behalf of your client, QVC Inc., you requested a tariff classification ruling. Photographs of the item were submitted along with your request. The merchandise under consideration is a footed ceramic bowl, style K85526. The bowl is made of stoneware ceramic and is marketed and designed to hold candy and treats. The bowl is available in four characters, Santa, an elf, a reindeer, and a snowman. Each bowl measures approximately 8 inches long by 8 inches high and is 7.8 inches deep. The volume capacity of each bowl is 2 quarts. The first style is a three-dimensional bowl depicting Santa Claus, with the open-top bowl as Santa’s belly. He is wearing a Santa hat, a black belt with a gold buckle, and black boots. The bowl’s red exterior includes a white dot design and white snowflakes. His head protrudes up from the edge of the bowl, and his white beard reaches down into the bowl. The bowl’s white interior has designs of red and green dots and blue snowflakes. The second style is a three-dimensional bowl depicting an elf, with the open-top bowl as the elf’s belly. The elf is wearing a decorated Christmas tree hat containing a string of colored lights, a bell, green striped stockings, and red shoes. The bowl’s green and white exterior includes a white dot design and white snowflakes. His head protrudes up from the edge of the bowl. The bowl’s white interior has designs of red and green dots and blue snowflakes. The third style is a three-dimensional bowl depicting a reindeer, with the open-top bowl as the reindeer’s belly. The reindeer is wearing a red Santa hat. The interior and exterior of the bowl are tan and include a white dot design and white snowflakes. The reindeer’s head protrudes up from the edge of the bowl. The fourth style is a three-dimensional bowl depicting a snowman, with the open-top bowl as his belly. The snowman is wearing a black hat with a blue ribbon, a red scarf, and black shoes. The bowl’s white exterior contains three black buttons in the center of the bowl and has designs of blue dots and blue snowflakes. The bowl’s white interior includes a green and red dot design and blue snowflakes. The snowman’s head protrudes up from the edge of the bowl. The applicable subheading for the footed ceramic bowls, style K85526 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 four 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 footed bowl 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H
The tariff classification of a kitchen knife and ramen bowl set from Japan.
The tariff classification of ceramic popcorn bowls from China
The tariff classification of ceramic cups and a ceramic coaster set from China
The tariff classification of a plastic water bottle from China
The tariff classification of ceramic tableware articles from China
The tariff classification of soap dispensers and bathroom holders from China
The tariff classification of ceramic spice containers from China
The tariff classification of ceramic incense burner sets from China
The tariff classification of a ceramic shot glass from Thailand
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →