CLA-2 CO:R:C:M 956589 KCC
9603.90.80
Mrs. Jean Henry
266 S. Butler Road
Lebanon, Pennsylvania 17042
RE: Decorated ceramic jar with lid; decorated ceramic pitcher;
feather brush; ceramic tableware and kitchenware; EN 69.12;
brushes; EN 96.03
Dear Mrs. Henry:
This is in response to your letter dated June 13, 1994,
regarding the tariff classification of a decorated ceramic jar with
lid, decorated ceramic pitcher and feather brush under the
Harmonized Tariff Schedule of the United States (HTSUS). A
photograph of the articles was submitted for our examination.
FACTS:
The articles under consideration are a decorated ceramic jar
with lid, decorated ceramic pitcher, and feather brush for cooking
from Slovakia. The ceramic jar with lid and pitcher have matching
designs and appear to be a creamer dispenser and sugar bowl for use
on a table.
ISSUE:
What is the tariff classification of the ceramic jar with lid,
ceramic pitcher, and feather brush under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms of the headings and any relative
section or chapter notes...."
Heading 6912, HTSUS, provides for "Ceramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china...." In understanding the language of
the HTSUS, the Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) may be utilized. The ENs, although not
dispositive, are to be used to determine the proper interpretation
of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August
23, 1989). EN 69.12 (pg. 922), states that:
The headings therefore, include:
(A) Tableware such as tea or coffee services, plates, soup
tureens, salad bowls, dishes and trays of all kinds,
coffee-pots, teapots, sugar bowls, beer mugs, sauce-
boats, fruit bowls, cruets, salt cellars, mustard pots,
egg-cups, teapot stands, table mats, knife rests, spoons
and serviette rings.
If the ceramic jar with lid is a sugar bowl, valued over $21
per dozen and the pitcher is a creamer, valued over $15 per dozen,
these articles are classified under subheading 6912.00.45, HTSUS,
as other tableware and kitchenware, sugars valued over $21 per
dozen, creamers valued over $15 per dozen. Otherwise, the
decorated jar with lid and decorated pitcher are classified under
subheading 6912.00.48, HTSUS, as other tableware and kitchenware,
suitable for food or drink contact.
Heading 9603, HTSUS, provides for "Brooms, brushes (including
brushes constituting parts of machines, appliances or vehicles),
hand-operated mechanical floor sweepers, not motorized, mops and
feather dusters; prepared knots and tufts for broom or brush
making; paint pads and rollers; squeegees (other than roller
squeegees)...." EN 96.03 (pgs. 1600-1603), states that:
(B) OTHER BROOMS AND BRUSHES
This group comprises a variety of articles, differing
considerably both in material and shape, used for toilet
purposes, for household cleaning, for applying paints,
adhesive or liquid products, and for certain industrial
operations (cleaning, polishing, etc.)....
A very wide range of raw materials is used in the
manufacture of the above articles. The materials used for
the tufts, etc., may be:
(A) Of animal origin: bristles of pig or wild boar; hair of
horses, oxen, goats, badgers, martens, skunks, squirrels,
polecats, etc.; fibres of horn or whalebone; shafts of
feathers....
Based on the information provided, we are of the opinion that
the feather brush for cooking is of the class or kind of article
classified under heading 9603, HTSUS. Specifically, the feather
brush is classified under subheading 9603.90.80, as other brushes.
HOLDING:
If the ceramic jar with lid is a sugar bowl, valued over $21
per dozen and the pitcher is a creamer, valued over $15 per dozen,
these articles are classified under subheading 6912.00.45, HTSUS,
as other tableware and kitchenware, sugars valued over $21 per
dozen, creamers valued over $15 per dozen. This tariff provision
is dutiable at the Column 1 rate of 4.5% ad valorem.
Otherwise, the decorated ceramic jar with lid and decorated
ceramic pitcher are classified under subheading 6912.00.48, HTSUS,
as other tableware and kitchenware, which is dutiable at the Column
1 rate of 11.5 percent ad valorem.
The feather brush is classified under subheading 9603.90.80,
as other brushes, which is dutiable at the Column 1 rate of 5.6
percent ad valorem.
Sincerely,
John Durant, Director