CLA-2 OT:RR:CTF:TCM H040755 IDL
Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, Pennsylvania 19111
Re: Ceramic Decorative Tidbit Dish; Revocation of NY K80905
Dear Ms. Butterline:
On January 8, 2004, U.S. Customs and Border Protection (CBP) issued New York Ruling Letter (NY) K80905 to you, classifying decorative ceramic articles under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed that decision and have found it to be incorrect.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification was published in the Customs Bulletin, Volume 43, No. 7, on February 5, 2009. No comments were received in response to the notice.
FACTS:
In NY K80905, the merchandise at issue was described as follows:
The submitted samples are two butterfly-shaped ceramic (non-porcelain) articles, item number 934284, that measure approximately 6 ½ inches at their longest point. Each one features four small compartments that depict the exterior portion of the wings.
In your request for a binding ruling, dated August 18, 2003, you described the merchandise as ceramic tidbit dishes. Due to a deficiency in your initial submission, we asked that you provide us with additional information. In your amended request, dated December 10, 2003, you described the merchandise as ceramic decorative dishes that should be classified as tableware, suitable for contact with food or drink. CBP disagreed with your position.
CBP now finds that it erred in classifying the merchandise in NY K80905, which should have been classified as you had proposed.
ISSUE:
Whether the ceramic articles described above are properly classified under subheading 6912.00.48, HTSUS, as “ceramic tableware and kitchenware suitable for food or drink contact”, or under subheading 6913.90.50, HTSUS, as “other ornamental ceramic articles”?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china:
Tableware and kitchenware:
Other:
Other:
Other:
* * *
6912.00.48 Other. . . .
* * *
6913 Statuettes and other ornamental ceramic articles:
* * *
Other:
* * *
Other:
* * *
Other. . . .
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 or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 69.12 provides, in pertinent part, the following:
The headings therefore include:
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, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard opts, egg-cups, teapot stands, table mats, knife rests, spoons and serviette rings. [Emphasis added]
EN 69.13 provides, in pertinent part, the following:
This heading covers a wide range of ceramic articles of the type designed essentially for the interior decoration of homes, offices assembly rooms, churches, etc., and outdoor ornaments (e.g., garden ornaments).
The heading does not include articles falling in more specific headings of the Nomenclature even if they are suited by reason of their nature or finish for decorative use….
…
The heading covers:
Articles which have no utility value but are
wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect….
…
(B) Tableware and other domestic articles only if
the usefulness of the articles is clearly
subordinate to their ornamental character....
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.
In NY K80905, CBP stated that “since this merchandise is found to be decorative multifunctional articles, consideration of classification under subheading 6912.00.4810, HTS[USA] is precluded.” We now believe this statement is incorrect with regard to the subject merchandise. Heading 6912 provides for “ceramic tableware” and similar articles. No exclusion is provided for “decorative” articles, and the ceramic articles retain their identity as ceramic tableware even after being decorated. Further, EN 69.12 includes dishes of all kinds, which includes the ceramic articles described above. Therefore, the subject merchandise is specifically included in heading 6912, HTSUS.
Heading 6913, HTSUS, covers “statuettes” and other articles that are merely ornamental in nature. EN 69.13 precludes articles that are described by more specific headings. As noted above, the subject merchandise is more specifically described as “ceramic tableware”. Further, EN 69.13 excludes from the heading ornamental articles which have a utilitarian value.
The ceramic decorative tidbit dishes are functional articles suitable for contact with food, and are, therefore, precluded from classification in heading 6913, HTSUS, as they are not merely ornamental ceramic articles. See HQ 962671, dated March 14, 2000, wherein we classified ceramic platters under subheading 6912.00.48, HTSUS. Accordingly, we find that the ceramic articles described above are classified in heading 6912, HTSUS, and more specifically, are covered under the provisions of subheading 6912.00.48, HTSUS. Therefore, for the reasons set forth above, NY K80905 is revoked.
HOLDING:
By application of GRI 1, the ceramic decorative tidbit dishes described above are classified under heading 6912, HTSUS, and more specifically, are provided for under subheading 6912.00.48, HTSUS, as: “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.” The column one, general rate of duty is 9.8%.
EFFECT ON OTHER RULINGS:
NY K80905, dated January 8, 2004, is revoked. In accordance with
19 U.S.C. § 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division