CLA-2-69:OT:RR:NC:N4:422
Mr. David Prata
OHL International
At CVS Health
Mail Code 5055
1 CVS Dr
Woonsocket, RI 02895
RE: The tariff classification of a stoneware ceramic cookie jar from China
Dear Mr. Prata:
In your letter dated June 15, 2016, on behalf of CVS Pharmacy, you requested a tariff classification ruling.
The submitted sample is identified as a Gingerbread Cookie Jar, CVS Item Number 272062. This item is a lidded cookie jar that is made of stoneware ceramic material and is in the shape and design of a cupcake. The lid of the cookie jar is painted to resemble white frosting with red and green dots. Affixed to the lid are several three-dimensional ceramic shapes representing a gingerbread man cookie, a round cookie, a star-shaped cookie and red, white and green candies. The item measures approximately 8” in height and 7” in diameter across the lid. The item is designed to be filled with cookies. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 6912.00.4810 and we agree. However, you have also asked whether this item is correctly classified in subheading 9817.95.05. That subheading is a provision that is reserved for utilitarian articles in the form of a three-dimensional symbol or motif clearly associated with a specific holiday in the United States. Both the overall cupcake motif of this Gingerbread Cookie Jar and the motif of the various three-dimensional shapes that are affixed to the lid of the cookie jar are generic forms that are not clearly associated with a specific holiday. Therefore, this item does not qualify for subheading 9817.95.05.
The applicable subheading for CVS Item Number 272062 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware…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 percent 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 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