CLA-2-69:OT:RR:NC:N4:428
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of decorative ceramic bells from China.
Dear Mr. Yokopenic:
In your letter dated April 16, 2010, you requested a tariff classification ruling.
The submitted samples consist of a set of four ceramic bells. Each bell has a handle and measures approximately 5 ½ inches in height. The bells are white and each bell features a Norman Rockwell design of Santa Claus performing a different task, with the word Christmas printed beneath it. A ceramic clapper is attached inside of each bell by a gold cord. The bells are packed in a padded, textile covered and lined box.
Your samples are being returned as requested.
In your letter you state that due to the presence of Santa Claus and the word Christmas on each bell, you believe the correct classification to be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.”
However, Note 1 (v) to Chapter 95 of the HTSUS excludes articles having a utilitarian function from classification as festive articles in heading 9505. Although the bells depict Santa Claus motifs, they are fully functional bells with loud peals, and can serve as dinner bells.
Heading 9505 is not applicable when a product has any utilitarian feature, even if this feature is ancillary to the product’s decorative nature. The utilitarian component of an article will preclude the application of the provisions for festive articles in Chapter 95, even if this utilitarian component does not impart the essential character to the merchandise. In this case, the bells are primarily decorative articles. Their feature as functioning bells is ancillary.
The applicable subheading for the decorative ceramic bells will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division