CLA:2 CO:R:C:M 088491 NLP
Ms. Jean Maguire
Area Director
U.S. Customs Service
6 World Trade Center
New York, NY 10048
RE: Friendly Farmer Coffee Caddy and Friendly Fellow Sweetener
Caddy; Internal Advice 74/90
Dear Ms. Maguire:
Mr. Louis Shoichet of the law firm Siegel, Mandell &
Davidson, on behalf of their client, Avon Products, Inc., has
requested an internal advice on the proper classification of the
"Friendly Farmer Coffee Caddy" and the "Friendly Fellow Sweetener
Caddy" under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted for our examination.
FACTS:
The "Friendly Farmer Coffee Caddy" (coffee caddy), imported
from Brazil, is a ceramic hollow figurine measuring approximately
6-1/2 inches in height and 4 inches in diameter at its widest
point. The coffee caddy is sold with a stainless spoon which
fits into the hand of the farmer. The coffee caddy is shaped in
the configuration of a farmer with a straw hat and blue denim
overalls. The "Friendly Fellow Sweetener Caddy" (sweetener
caddy), also imported from Brazil, is a hollow ceramic figurine
shaped to resemble a piglet, measuring approximately 3-1/2 inches
in length and 2 inches in height. This caddy has an opening in
its body that measures approximately 2-1/4 inches in length and 1
inch in height.
Attorneys for the importer argue that the coffee caddy and
sweetener caddy are decorative and are designed primarily for
display. As a result, they are classifiable in subheading
6913.90.50, HTSUSA, which provides for statuettes and other
ornamental ceramic articles, other than of porcelain and china.
ISSUE:
Whether the coffee caddy and sweetener caddy are
classifiable under the provision for other ornamental ceramic
articles, other than porcelain or china in subheading 6913.90.50,
HTSUSA, or the provision for ceramic tableware, kitchenware,
other household articles, other than of porcelain or china,
other, in subheading 6912.00.48, HTSUSA.
LAW AND ANALYSIS:
The classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRIs), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
Heading 6913, HTSUSA, provides for ceramics and other
ornamental ceramic articles. The Explanatory Notes to Heading
6913 provide the following:
(B) Tableware and other domestic articles only if the
usefulness of the articles is clearly subordinate to
their ornamental character, for example, trays molded
in relief so that their usefulness is virtually
nullified, ornaments incorporating a purely incidental
tray or container usable as a trinket dish or ashtray,
miniatures having no genuine utility value, etc. In
general, however, tableware and domestic utensils are
designed essentially to serve useful purposes, and any
decoration is usually secondary so as not to impair
their usefulness. If, therefore, such decorated
articles serve a useful purpose no less efficiently
than their plainer counterparts, they are classified in
heading 69.11 or 69.12 rather than in this heading.
Attorneys for the importers maintain that the ornamental
design and construction of the coffee caddy impairs its
usefulness. They refer to its limited size, contours and small
opening to support the position that the utilitarian aspect of
the farmer caddy is subordinate to its ornamental aspect.
However, our examination of the coffee and sweetener caddies
reveals that the ornamental aspects of the caddies do not impair
their usefulness as containers. The coffee caddy is designed to
store and maintain a limited amount of instant coffee. The caddy
has a removable top with a plastic inner seal to insure a tight
fit and, thus maintain the freshness of the product. The
capacity of the container is reasonable in view of the fact that
instant coffee is commonly and commercially available in 4 ounce
containers. The mouth of the caddy is approximately the same
size as the opening of a commercial 4 ounce jar of instant
coffee. In addition, the opening at the top of the farmer's head
does not make removal of a spoonful of instant coffee from the
caddy difficult. If one uses the spoon that comes with the
caddy, its removal is not difficult and spillage is not highly
likely. The sweetener caddy is designed to store a limited
amount of sweetener packets and its' contoured area is capable of
displaying and maintaining these packets for use at the table.
Therefore, the ornamental design of the coffee and sweetener
caddies in no way impairs their effectiveness as containers.
Moreover, the fact that these items are designed to be used
is emphasized in the products' advertising. The marketing
literature depicts an open coffee caddy displayed with coffee and
the pig holding sugar packets. The consumer catalogue states
that the farmer holds up to approximately 4 ounces of coffee and
the ceramic pig holds 10-12 packets of sugar or artificial
sweetener. The caption below the picture reads "Contents not
included." Therefore, both of the caddies' utilitarian aspects
are being emphasized as much as their esthetic values. Thus,
both caddies are classifiable in subheading 6913.90.50, HTSUSA.
HOLDING:
The Friendly Farmer Coffee Caddy and the Friendly Fellow
Sweetener Caddy are classifiable in subheading 6912.00.48,
HTSUSA, which provides for ceramic tableware, kitchenware, other
household articles, other than of porcelain or china, other. The
rate of duty is 11.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division