CLA-2-69:OT:RR:NC:N4:422
Mr. Lemon Chen
Natures Mark LLC
2358 E Walnut Avenue
Fullerton, California 92831
RE: The tariff classification of a ceramic decoration from China
Dear Mr. Chen:
In your letter dated March 6, 2020, you requested a tariff classification ruling. A picture and a label of the item was submitted along with your ruling request.
The merchandise under consideration is the Give Thanks Pumpkin, item number, JG114-73. The pumpkin is designed for indoor decoration and is to be placed on a tabletop. You have indicated that the pumpkin is made of cast dolomite ceramic. The item measures approximately 6.5 inches in diameter by 4.3 inches in height at its widest points. The pumpkin is light blue in color with a gold stem. It features the words “Give Thanks” written in gold cursive onto its surface.
You suggest classification for the Give Thanks Pumpkin in 6913.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornamental ceramic articles: Other: Statues, statuettes and handmade flowers, valued over $2.50 each and produced by professional sculptors or directly from molds made from original models produced by professional sculptors. However, on March 2, 2020, our office requested additional information from you to provide the name of the artist, documentation of the artist’s qualifications as a professional sculptor, and indicate whether the artist produced the Give Thanks Ceramic Pumpkin directly or created the original model from which the mold was cast.
In response to our request, the only information that you provided to our office, was the value of the pumpkin and that the article was created from a cast mold. Therefore, classification of the Give Thanks Pumpkin in 6913.90.1000 is precluded.
The applicable subheading for the Give Thanks Pumpkin, item number, JH11473, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5% 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 6913.90.5000, 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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division