The tariff classification of a ceramic cup and a plastic tumbler from China

N338282 February 27, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 6912.00.4500; 9817.95.05 Ms. Cayce Johnson Dollar General 100 Mission RidgeGoodlettsville, TN 37072 RE:  The tariff classification of a ceramic cup and a plastic tumbler from China Dear Ms. Johnson: In your letter dated February 19, 2024, you requested a tariff classification ruling. Photographs were submitted along with your request. The merchandise under consideration is identified in your letter as a Rudolph cookie holder cup, SKU# 38541701 and a Rudolph tumbler with antlers, SKU #38541601. You have indicated that both items will be marketed and sold during the Christmas season. SKU# 38541701 is a three-dimensional dolomite ceramic drinking vessel with a cookie holder depicting Rudolph the Red-Nosed Reindeer. It measures approximately 5.25 inches in height with an open top diameter of approximately 3.75 inches, tapering to a base diameter of approximately 4.75 inches. The internal surface of the cup is glazed in white. The cup’s external surface is glazed in white with red trim. It features a handle on one side and a slot to hold cookies. The cookie slot is shaped like Rudolph’s head and features two antlers, two black eyes, and a red nose. The volume capacity of the cup is 14 fluid ounces. The cups will not be imported with or designed to be used with a saucer and are valued at over $5.25 per dozen. SKU# 38541601 is a plastic drinking tumbler depicting Rudolph the Red-Nosed Reindeer. It measures approximately 3.70 inches in height with an open top diameter of approximately 3.70 inches, tapering to a base diameter of approximately 9.45 inches. The plastic tumbler contains a plastic lid, two polyvinyl chloride (PVC) plastic brown antlers, and a plastic straw. The external surface of the tumbler contains a heat transfer printed design of Rudolph’s face and him wearing a green sweater with a Christmas tree and a snowflake background. The plastic lid contains three holes. The antlers and straw are inserted into each hole on the lid. The volume capacity of the tumbler is 18 fluid ounces. The applicable subheading for the Rudolph cookie holder cup, SKU# 38541701, will be 6912.00.4500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for  “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.25 per dozen.” The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the Rudolph tumbler with antlers, SKU# 38541601, will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 percent ad valorem. You suggest that the Rudolph tumbler with antlers, SKU# 38541601 is 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 Rudolph tumbler with antlers is not in the form of a three-dimensional representation. The image of Rudolph is a heat transfer printed design onto the tumbler. Therefore, classification in 9817.95.05, HTSUS, is precluded. The Rudolph cookie holder cup, SKU #38541701 incorporates 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 item also meet the terms of subheading 9817.95.05, as it is a utilitarian article 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 6912.00.4500 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the Rudolph cookie holder cup, SKU# 38541701, 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