CLA-2-69:OT:RR:E:NC:1:128
Mr. Daniel Zupko
Team Customs Brokerage
3140 Yorkmont Road, Suite 500
Charlotte, NC 28208
RE: The tariff classification of ceramic canisters from China.
Dear Mr. Zupko:
In your letter dated May 14, 2008, on behalf of Mass Imports, you requested a tariff classification ruling.
The merchandise under consideration consists of ceramic canisters in the three-dimensional shape of a Santa Claus head and a snowman head. You have submitted a picture depicting the canisters with your request.
The applicable subheading for the Santa Claus head and the snowman head ceramic canisters will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware… Tableware and kitchenware… Other, Suitable for food or drink contact.” The rate of duty will be 9.8% ad valorem.
However, the Santa Claus head ceramic canister is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday (Christmas) in the United States, and therefore, is eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The snowman (generic) is not a recognized festive symbol of Christmas and is not eligible for duty-free treatment in 9817.95.05, HTSUS.
The applicable subheading for the Santa Claus head ceramic canister will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings… 6912.00…the foregoing meetings 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