CLA-2-69:OT:RR:NC:N4:428
Mr. Robert Kendzie
Studio 33
20 Commerce Parkway
Suite 101
Fredericksburg, VA 22406
RE: The tariff classification of a Ceramic Easter Bunny Candy Server from China.
Dear Mr. Kendzie:
In your letter dated August 30, 2010, you requested a tariff classification ruling.
The merchandise under consideration is identified as Ceramic Easter Bunny Candy Server, UPC#6-34043-23501-5. The item consists of a ceramic statuette of a recumbent Easter Bunny decorated in pastel colors, with an attached egg-shaped bowl, also decorated in pastel colors. The overall dimensions of the item are 6.5” x 5.5” x 4”, with the statuette and bowl portions of the item being of roughly equal size. The item is composed of 100% earthenware ceramic and weighs 14.5 ounces. You indicate that the item is a dual-use piece, fulfilling a decorative/ornamental role but also to be used as a server for small candies and nuts. Photographs depicting the item were submitted with your request.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Ceramic Easter Bunny Candy Server is a composite article. The essential character of the article is imparted by the decorated egg-shaped bowl.
The applicable subheading for the Ceramic Easter Bunny Candy Server, UPC#6-34043-23501-5, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household 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% ad valorem.
However, the decorated egg-shaped bowl is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday (Easter) in the United States, and therefore, the Ceramic Easter Bunny Candy Server is eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Ceramic Easter Bunny Candy Server, UPC#6-34043-23501-5, 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division