CLA-2-69:OT:RR:NC:N4:422
Ms. Sharon M. Tuck
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of ceramic salt and pepper shakers from China
Dear Ms. Tuck:
In your letter dated February 18, 2022, you requested a tariff classification. Photographs of the items were submitted along with your request.
The merchandise under consideration is described as Festive Salt and Pepper Shakers, SKU #32032201. The salt and pepper shakers are made of glazed ceramic dolomite and consist of two styles, a truck with a Christmas tree and a gnome with a candy cane. Each style will be packaged together for retail sale and sold as a set during the Christmas season.
The first style consists of two shakers which measure approximately 3.43 inches high by 4.05 inches long by 2.08 inches wide at their widest points. One shaker is shaped to resemble a three-dimensional four-wheel red pickup truck, while the other is shaped to resemble a three-dimensional green Christmas tree decorated with red balls. The Christmas tree is in the back trunk of the truck. Each shaker features holes in the top for dispensing seasoning, while the bottom provides an opening, fitted with a plastic stopper, for filling the shaker.
The second style consists of two shakers which measure approximately 2.87 inches high by 2.28 inches long by 2.24 inches wide at their widest points. Both shakers are shaped to resemble a three-dimensional gnome holding a candy cane in one hand. The gnomes both feature a white beard and are wearing a red Santa suit and red hat. Each shaker features holes in 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, SKU #32032201 will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Steins with permanently attached pewter lids…and salt and pepper shaker sets.” The rate of duty will be 3.9 percent ad valorem. In addition, the decorated Christmas tree and the candy cane 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 Dana L. [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division