CLA-2-70:OT:RR:NC:2:226
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Road
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a ceramic chip and dip plate and glass canisters from China
Dear Ms. O’Brien:
In your letter dated February 13, 2015, you requested a tariff classification ruling on three decorative articles: Item 471525 – Ceramic Snowman Chip and Dip, Item 472127 – Glass Canister with Christmas Tree Lid, and Item 472128 – Glass Canister with Snowman Lid. Representative samples of each item were submitted for our examination. The samples will be returned as you requested.
Item 471525 is identified as a snowman chip and dip. It is made of stoneware ceramic material. The item is comprised of a plate which is designed for the serving of chips with an attached bowl which is designed for holding dip and is molded onto one end of the top surface of the plate. The top surface of the plate is designed to appear as the face of a snowman with a series of raised black dots to form the mouth, raised orange carrot shape to form the nose and two raised black dots to form the eyes. Along the end of the rim of the plate that is opposite the end onto which the bowl is attached is a raised red section that is designed to appear as a simulated scarf below the face of the snowman. There is a projection at one end of the scarf section that is designed to appear as the tied portion of the scarf. The bowl is black in color and is an open top vessel that is designed to appear as the snowman’s hat. Molded around the perimeter of the bottom of the bowl is a red, green and white stripe and molded onto the stripe are the representation of three holy berries with leaves. The plate is oblong in shape and measures approximately 13” from one side of the snowman’s face to the other and 11” from the snowman’s bowl hat to the bottom of his scarf. The rim of the bowl is higher on one side than the other and therefore the depth of the bowl measures approximately 3 ½” on one side and 3” on the other side.
Item 472127 is a clear glass canister with a three-dimensional figurine of a Christmas tree centered on the lid. The canister measures approximately 6 ½” high, including the lid closure. The glass article is design-printed on the exterior with a few snowflakes and the words “ho ho ho” centered on one side. The interior of the canister contains a piece of design-printed paper which will be discarded. The article is designed for use as a household storage jar.
Item 472128 is a clear glass canister with a three-dimensional figurine of a snowman centered on the lid. The snowman is wearing a hat, scarf and mittens. The snowman holds three stacked gift boxes, with the top box decorated with a red, bow-tied ribbon. His hat has a sprig of holly leaves and berries in the hatband. The article measures approximately 8 ¼” high including the lid closure. The exterior of the canister is design-printed on one side with several snowflakes and the words “A Season for Sharing”. The article is designed for use as a household storage jar.
You stated in your letter that the value of Item 472127 is over thirty cents but not over three dollars. You also stated that the value of Item 472128 is valued over three dollars but not over five dollars each.
You have suggested that the snowman chip and dip is correctly classified in subheading 9817.95.05, which provides for 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. However, a snowman is a generic winter symbol and not clearly associated with a specific holiday. Although the ornamentation of the hat of the snowman includes three dimensional holly berries, this ornamentation does not form the functional portion of the merchandise. Therefore, the snowman chip and dip does not qualify for subheading 9817.95.05.
You have also suggested subheading 9817.95.05 for the two foregoing glass canisters. Although the miniature Christmas tree and miniature snowman figures on the glass canisters are three-dimensional while being attached to the lids, they merely accent the generic glass canisters which are not “in the form of a three-dimensional festive motif.” The writing on the glass canisters, the functional portion of the article, is “flat” and not three dimensional. Therefore, subheading 9817.95.05 is not applicable to the glass canisters.
The applicable subheading for Item 471525 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware…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 percent ad valorem.
The applicable subheading for Item 472127 will be 7013.49.2000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued not over $3 each.” The general rate of duty will be 22.5 percent ad valorem.
The applicable subheading for Item 472128 will be 7013.49.5000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: Other: Other: Other: Valued over $3 but not over $5 each.” The general rate of duty will be 15 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/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division