CLA-2-69:OT:RR:NC:4:428
Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of ceramic tableware from China.
Dear Ms. Purcell:
In your letter dated April 16, 2009, you requested a tariff classification ruling.
The submitted samples consist of ceramic tableware items, identified as Holiday Plates and Mugs, QVC Item Number H14671 / K23526.
QVC Item Number H14671 consists of three plates and two mugs. The plates measure 11 7/8”, 9 ¾” and 7 7/8” in diameter. Each plate features a white background with a light blue stripe at the edge, with depictions of six snowmen wearing top hats, mufflers and mittens, ice skating around the perimeter of the plate. The body of each snowman is decorated with a holly leaf with berries. Painted in between each snowman are two holly leaves with berries. The mugs measure approximately 4 ¼” in height by 3 1/8” in diameter across the base and top. The center portion of each mug curves slightly inward. The exteriors of both mugs are decorated with red and white diagonal stripes measuring ½” in width. The mugs do not have handles.
QVC Item Number K23526 consists of a snowman-shaped teapot, and four snowman-shaped mugs. The snowman teapot and mugs are all wearing top hats, mufflers and mittens. The snowman teapot has a handle and spout and each mug has a handle. In each item, the snowman’s head forms the removable top to the teapot and mugs. The front portion of each snowman’s body is decorated with three holly leaves with berries.
Your samples are being returned as requested.
You suggest classification of the Holiday Plates and Mugs under subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS) because the items present with holly berries and leaves. Subheading 9817.95.05 grants duty free treatment for “Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, 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.”
Although the snowman teapot and snowman mugs are utilitarian articles in the form of three-dimensional representations of snowmen, they are not in the form of a three-dimensional symbol or motif clearly associated with a specific holiday in the United States. The snowman is not a recognized festive motif. Although holly is a recognized symbol of Christmas, the painted holly leaves and berries are not three-dimensional, but are flat, two-dimensional representations. They do not meet the requirements of the provision. Therefore, these articles do not qualify for duty free treatment under the special classification provisions of heading 9817.95.05, HTSUS.
The applicable subheading for the ceramic tableware items, identified as Holiday Plates and Mugs, QVC Item Number H14671 / K23526, will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet 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.
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