CLA-2-69:OT:RR:NC:N4:422
Ms. Hailey Yonker
HSNi
1 HSN Drive
St. Petersburg, FL 33716
RE: The tariff classification of ceramic salt and pepper shakers from China.
Dear Ms. Yonker:
In your letter dated May 25, 2018, you requested a tariff classification ruling.
You submitted a photograph and detailed description of an item identified as Salt and Pepper Shakers, item number S108056CH2. The item consists of a pair of salt and pepper shakers composed of dolomite ceramic that depict an embracing Santa Claus and Mrs. Claus. The shakers fit together as one unit and measure approximately 2.75” in length by 2.5” in width and 3.5” in height. One shaker is shaped to resemble a three-dimensional Santa Claus, while the other is shaped to resemble a three-dimensional Mrs. Claus. Each shaker features holes at the top for dispensing seasoning while the bottom provides an opening, fitted with a plastic stopper, for filling the shaker.
The applicable subheading for the Salt and Pepper Shakers will be 6912.00.4100 HTSUS, which provides for “Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Steins with permanently attached pewter lids…and salt and pepper shaker sets.” The general rate of duty will be 3.9 percent ad valorem. In addition, Santa and Mrs. Claus are recognized festive motifs, and are presented here in three-dimensional depictions. Therefore the Salt and Pepper Shakers are eligible for duty-free treatment in subheading 9817.95.05 HTSUS.
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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division