The tariff classification of ceramic bowls and ceramic plates from China

N336997 December 13, 2023 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Ms. Jennifer Charney Princess House 20 Cabot Blvd., STE 105Mansfield, MA 02048 RE:  The tariff classification of ceramic bowls and ceramic plates from China Dear Ms. Charney: In your letter dated December 11, 2023, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The first item is a pair of ceramic ornament-shaped bowls, 10210. The white stoneware bowls are both three-dimensional bowls depicting Christmas ornaments. Each open-top bowl is shaped like a round Christmas ornament, and each contain lids.  The bowls’ white exterior includes white snowflakes. Each white lid contains a gold handle and sits on top of the bowl. The outer perimeter of the lid contains white decorative scroll designs. Each bowl measures approximately 4.58 inches wide by 3.06 inches long as measured at its widest points. Each lid measures approximately 2.48 inches high by 4.5 inches wide as measured at its widest points. You have indicated that the ceramic bowls are only sold during the Christmas season and are safe for food and drink contact. The second item is a set of four ceramic ornament-shaped appetizer plates, 10211. The white stoneware plates are three-dimensional, each depicting Christmas ornaments. The plates are shaped like a white Christmas ornament with a gold top handle. The exterior of the plates contains white decorative scroll designs and a white snowflake in the center of the plates. Each plate measures approximately 7.09 inches long by 6.06 inches wide by 1.14 inches high. You have indicated that the appetizer plates are only sold during the Christmas season and are safe for food and drink contact. You propose classification of the ceramic ornament-shaped bowls, and the ceramic ornament-shaped appetizer plates, in both subheading 9505.10.5020. We disagree. Both items are utilitarian articles excluded from Chapter 95 by Chapter note 1(x). The stoneware ceramic ornament-shaped bowls, and the stoneware ceramic ornament-shaped appetizer plates, are classified in heading 6912. The applicable subheading for the ceramic ornament-shaped bowls, 10210, and the ceramic ornament-shaped appetizer plates, 10211, will be subheading 6912.00.4810, 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.” The rate of duty will be 9.8 percent ad valorem. The ceramic ornament-shaped bowls, 10210, and the ceramic ornament-shaped appetizer plates, 10211, incorporate a motif associated with Christmas. Christmas is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, the items also meet the terms of subheading 9817.95.05, as they are utilitarian articles in the form of a three-dimensional representation of a symbol or motif 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 these items, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.  The applicable subheading for the ceramic ornament-shaped bowls, 10210, and the ceramic ornament-shaped appetizer plates, 10211, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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