CLA-2-39:OT:RR:NC:N4:422
Ms. Peggy O’Brien
Amscan, Inc
25 Green Pond Rd
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a plastic ornament/ceramic salt and pepper shakers from China
Dear Ms. O’Brien:
In your letter dated September 28, 2017, you requested a tariff classification ruling.
The submitted samples are identified as follows:
Item Number 473702 – Light up Snowman Angel. This item has a body that is in the shape of a large transparent bulb speckled with white that is in the appearance of snowflakes. Situated on top of the item is an ornament that is in the shape and form of a white snowman head wearing a grey colored cap and arms that hold a wreath, in the center of which the word “Jolly” is formed. On the bottom of the item is an on/off switch that powers on an actual bulb within the transparent body of the item. The entire item measures approximately 6¼” in height. As you requested, the sample will be returned to you.
Item Number 473689 – Light Bulb Salt and Pepper Shaker Set. This item is comprised of two shakers, each with small apertures on the top. The shakers are in the form and shape of small colored light bulbs, one red and one green, each speckled with other colors. Each shaker is made of stoneware ceramic material and measures approximately 2½” in height. As you requested, the sample will be returned to you.
The Light up Snowman Angel is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the light within the body is not powered on, the item can still be used as a decoration. Therefore, it is the opinion of this office that the plastic ornament provides this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 3926.40.0090 and we agree.
You have suggested that the Salt and Pepper Shaker Set is correctly classified in subheading 6912.00.4100 and we agree. In addition, you have also suggested that this item is correctly classified in subheading 9817.90.05, which provides for 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. However, there is nothing about the motif of the salt and pepper shakers that limits their use to a specific holiday. Neither red and green colors nor the light bulb motif are limited to any specific holiday. Therefore we do not agree with your suggestion with regard to subheading 9817.95.05.
The applicable subheading for Item Number 473702 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item Number 473689 will be 6912.00.4100, HTSUS, ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: …salt and pepper shaker sets. The rate of duty will be 3.9 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