CLA-2-69:OT:RR:NC:N4:422
Mr. Joseph Kenny
Geodis USA LLC
One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of a ceramic decoration from China
Dear Mr. Kenny:
In your letter dated February 22, 2023, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph of the item was submitted along with your request.
The merchandise under consideration is a flocked cat, SKU #503420. The item is designed for indoor household decoration. The cat sits in a sitting position with its tail wrapped around its legs. The item measures approximately 9.00 inches tall by 4 inches wide at its widest points. The cat is made from a one-piece mold of dolomite ceramic and is covered in black polyester flocking.
The item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flocked cat comprises dolomite ceramic and polyester material. The dolomite ceramic provides the structure to the cat.
Therefore, it is of the opinion of this office that the dolomite ceramic material provides this item the essential character within the meaning of GRI 3(b).
You suggest classification of the flocked cat in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” However, we disagree. Although you refer to this item as a Halloween Flocked Cat, the item is a generic black cat figurine in a relaxed seated position with its tail wrapped around the feet. The stylized monotone statuette does not display any of the frightening features associated with black cats as a Halloween decoration. It would not be aberrant to display this décor item at any time of the year as it is not closely associated with a specific holiday. Therefore, it is not classifiable as a festive article. Therefore, classification of the flocked cat in 9505.90.6000 is precluded.
The applicable subheading for the flocked cat, SKU #503420, 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 and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division