CLA-2-69:OT:RR:NC:N4:422
Ms. Laura Friend
FTD, LLC
3113 Woodcreek Drive
Downers Grove, IL 60515
RE: The tariff classification of a decorative ceramic vase from China
Dear Ms. Friend:
In your letter dated August 30, 2022, you requested a tariff classification ruling. Photographs and a catalog of the item were submitted along with your request.
The item concerned is a decorative ceramic vase, item #2231. You indicate that the item is made of dolomite ceramic. The vase has a round white body and a white top cap with a hook. The vase measures approximately 6 inches high with an open top diameter of approximately 4 inches and is approximately 5 ½ inches wide. The exterior surface features a decorative design of raised dots and lines on the entire body and top cap. The importer’s catalog shows that the vase will be used to hold flowers.
You indicate whether the decorative ceramic vase should be considered a festive article since the vase resembles a ball ornament and is sold during the Christmas season. You also state that the three-dimensional representation of the figures warrants consideration under Heading 9817, HTSUS. Subheading 9817.95.05, HTSUS, grants duty free treatment for “Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00. 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: 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, the decorative dolomite ceramic vase is not classified in any of the applicable subheadings that qualify for 9817.95.05. The decorative dolomite ceramic vase will be classified in heading 6913, HTSUS, which provides for statuettes and other ornamental ceramic articles, other. Therefore, classification in subheading 9817.95.05 is precluded.
The applicable subheading for the decorative ceramic vase, item #2231 will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornamental ceramic articles: Other: Other: Other. The rate of duty will be 6 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 the World Wide Web at https://hts.usitc.gov/current.
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.
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. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division