CLA-2-69:OT:RR:NC:1:128
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a ceramic cookie jar from China.
Dear Ms. Elvi:
In your letter dated August 5, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a ceramic cookie jar with a removable lid, identified as “XHW Holiday Cookie Jar 11 In.”, Liss Item #9100112. The cookie jar will come in three styles: Snowman, Santa and Penguin. You have submitted a sample of the Penguin cookie jar. It is a three-dimensional representation of a penguin, measuring approximately 11 inches in height by 7 inches at its widest width. The penguin is wearing a Santa Claus hat, a green and red striped scarf and mittens, and is holding a miniature evergreen tree in its right arm. The penguin’s head and arms serve as the removable lid. You have also submitted a photograph depicting the three styles. The Santa and Snowman cookie jars are also in three-dimensional form.
Your sample is being returned as requested.
The applicable subheading for the ceramic cookie jar, identified as “XHW Holiday Cookie Jar 11 In.”, Liss Item #9100112 (styles Snowman, Santa and Penguin), will be 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 cookie jar 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 is not a recognized festive symbol of Christmas. Therefore, the Snowman cookie jar is not eligible for duty-free treatment in 9817.95.05, HTSUS. Regarding the Penguin cookie jar, although the penguin is wearing a Santa Claus hat, the three-dimensional representation does not form the functional portion of the cookie jar. The functional portion is merely the lower portion of the penguin’s body. Therefore, the Penguin cookie jar is not eligible for duty-free treatment in 9817.95.05, HTSUS.
The applicable subheading for the Santa ceramic cookie jar, identified as “XHW Holiday Cookie Jar 11 In.”, Liss Item #9100112, 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