CLA-2-69:OT:RR:NC:N4:422
Ms. Barbara M. Castellano
Barnes & Noble
One Barnes & Noble Way
Monroe Township, NJ 08831
RE: The tariff classification of a ceramic decoration from China
Dear Ms. Castellano:
In your letter dated September 7, 2022, you requested a tariff classification ruling. A photograph of the item was submitted along with your request.
The merchandise under consideration is a ceramic heart, item number 0051053806477. The ceramic heart is designed for indoor decoration and is placed on a tabletop. You have indicated that the heart-shaped decoration is made of dolomite ceramic. The item measures approximately 5.50 inches wide by 4.90 inches high by 2.20 inches thick. The heart is pink in color and features the words “Be Mine” written in the center of the heart. The words illuminate when the batteries are turned on. The item operates on two “AA” batteries.
Although you indicate that the subject article will be marketed as a Valentine’s Day décor, the illuminated, heart-shaped ceramic decoration bearing the term of endearment, “Be Mine,” is not sufficiently linked to Valentine’s Day (or any other holiday) that it would be considered aberrant to display it at any time of the year.
The applicable subheading for the ceramic heart, item number, 0051053806477, 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division