CLA-2-69:OT:RR:NC:4:428
Mr. Gregory Watts
Damco Customs Services, Inc.
5011 Firestone Place
South Gate, CA 90280
RE: The tariff classification of decorative stoneware ceramic articles, notepads and pencils from China.
Dear Mr. Watts:
In your letter dated October 26, 2011, you requested a tariff classification ruling on behalf of your client, Amscan Incorporated.
The merchandise under consideration are identified as item numbers 13051 31757-7 and 455265. Samples were submitted with your ruling request and will be returned to you.
Item number 13051 31757-7 consists of a decorative stoneware ceramic article shaped like a stylized owl, and a bundle of eight 7-inch-long pencils tied together with a ribbon. The owl measures approximately 4 inches high by 4.25 inches wide by 3.5 inches long at its widest points, and is marked “This item is for decorative purposes only: this item is not a toy.” From the information you provided, the owl and pencils will be imported with the bundle of pencils placed within the ceramic owl, but not otherwise packaged for retail sale.
Item number 455265 consists of a decorative stoneware ceramic article shaped like a clog-style shoe measuring approximately 7.25 inches long by 3.25 inches wide by 2.75 inches high, a pad of unlined paper measuring approximately 6.5 inches long by 2.25 inches wide by .5 inches high, and two 7-inch-long pencils, all tied together with a ribbon.
In your ruling request you suggest classification of the ceramic owl and pencils and the ceramic shoe, notepad and pencils as sets classifiable under 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS) as decorative ceramic articles of other than porcelain or china. However, these are not articles put up together to meet a particular need or carry out a specific activity. The ceramic shoe is not a notepad holder typically used in an office setting, and has no compartment or feature that enables it to specifically hold a notepad. Rather, it is an ornamental ceramic article, shaped like a clog-style shoe, designed essentially for the decoration of a home or office, but without any other utility value. Likewise, the ceramic owl is not a cup specifically designed or used to hold pencils or pens; it is an ornamental article whose only usefulness is to support or contain other decorative articles. In addition, based on the photograph you provided, the ceramic owl and pencils are not put up in a manner suitable for sale directly to users without repacking.
The applicable subheading for the decorative stoneware ceramic owl and the decorative stoneware ceramic shoe will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the notepad will be 4820.10.2020, HTSUS, which provides for “Registers…letter pads, memorandum pads, diaries and similar articles…: Registers…. letter pads, memorandum pads, diaries and similar articles: Diaries…memorandum pads, letter pads and similar articles: Memorandum pads, letter pads and similar articles.” The general rate of duty will be Free.
The applicable subheading for the pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pencils…: Pencils and crayons, with leads encased in a rigid sheath.” The general rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
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/.
The pencils may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division