The tariff classification of ceramic cookie cutters from China

N334016 July 18, 2023 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Sally Gifford Geodis 5101 S Broad StPhiladelphia, PA 19112 RE:  The tariff classification of ceramic cookie cutters from China Dear Ms. Gifford: In your letter dated July 14, 2023, on behalf of your client, QVC, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The item concerned is referred to as cookie cutters, item number K88756.  The cookie cutters are made of ceramic stoneware and are safe for food contact.  The set includes five cookie cutters shaped like an elf, a gingerbread man, a reindeer, Santa Claus, and a snowman.  Each cutter measures approximately 6 inches high by ½ an inch deep.  Each item contains a red ribbon tied through a top hole in the cookie cutter. You indicate that the cookie cutters could be hung and used as Christmas ornaments.  In this case, any ornamental features displayed on the cookie cutters are not the predominant feature.  Rather, their functionality as cookie cutters is the dominant feature.  Therefore, their ornamental aspects do not outweigh their utilitarian use as cookie cutters.  Furthermore, we do not find the items classifiable as ornamental festive articles of Chapter 95, excluded by Chapter Note 1(x) to Chapter 95. You also state if the cookie cutters qualify for classification in subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS).  In the case of functional articles, to allow for classification in 9817.95.05, HTSUS, the product must be a three-dimensional, sculpted, full-bodied representation of an accepted symbol of an accepted holiday.  The five cookie cutters are not three-dimensional and do not qualify for subheading 9817.95.05, HTSUS. The applicable subheading for the cookie cutters, item number K88756 will be “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.”  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 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