CLA-2-69:OT:RR:NC:N4:422
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of a ceramic napkin holder from China
Dear Mr. Stinson:
In your letter dated June 8, 2016, on behalf of Rite Aid Corporation, you requested a tariff classification ruling.
The submitted sample is identified as a Napkin Holder Santa, Rite Aid Item# 9027486/Mfg Item# 99295.01. The item is a napkin holder in the three dimensional shape and image of the head and arms of Santa Claus. It is made of durastone ceramic material. It measures approximately 3” across the front by 3” from front to back by 3¾” in height. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 6912.00.4890 and also meets the terms of subheading 9817.95.05 and we agree. This item is classifiable in subheading 6912.00.4890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic…household articles…other than of porcelain or china: tableware and kitchenware: other: other: other: other…other. However, it also meets the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of a three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States.
U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.4890 must be reported for statistical purposes with regard to this article, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.
The applicable subheading for Rite Aid Item# 9027486/Mfg Item# 99295.01 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings…6912.00…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. 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 https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division