CLA-2-69:OT:RR:NC:N4:422
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of porcelain ceramic trinket dish and handless cup from China.
Dear Ms. Young-Sang:
In your letter dated July 15, 2019, you requested a tariff classification ruling.
The merchandise under consideration is a ceramic trinket dish and handless cup, which you refer to as a pencil cup. Each item is to be sold separately. Samples of these items were submitted with your ruling request, and was forwarded to our U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed and the samples were consumed during the analysis.
The trinket dish is an ornamental rectangular shaped dish measuring approximately 6” (L) x 4.75” (W) x1” (H) made of white porcelain ceramic material decorated with a floral design at the center and the rim is lined in a gold color. The analysis by our laboratory supports your claim that it is indeed made of porcelain ceramic.
The handless cup is an ornamental cup measuring approximately 3.75” (H) x 3.5” (D) made of white porcelain ceramic decorated with a floral design on the cup exterior and the rim is lined in a gold color. The analysis by our laboratory supports your claim that it is indeed made of porcelain ceramic.
Although these items provide some utility, they are primarily ornamental articles, with the ancillary feature of being able to hold a few small items. These items are not claimed to be food safe.
The applicable subheading for the porcelain ceramic trinket dish and handless cup will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: of porcelain or china: other: other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.10.5000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6913.10.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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