CLA-2-69:OT:RR:NC:N4:422
Ms. Soojin Jung
Costco Wholesale Corporation
​999 Lake Drive ​Issaquah, WA 98027
RE: The tariff classification of a ceramic decoration from China
Dear Ms. Jung:
In your letter dated March 10, 2023, you requested a tariff classification ruling.
The merchandise under consideration is a two-piece ceramic tree decoration, Costco Item #1601293. The two-piece tree decoration is for indoor décor and is placed on a tabletop. It consists of a large white tree and a medium white tree. You have indicated that the items are made of dolomite ceramic. The large tree measures approximately 10.62 inches long by 10.23 inches wide by 17.32 inches high. The medium tree measures approximately 8.66 inches long by 8.26 inches wide by 12.99 inches high. Both trees feature cut-out designs on the outside of each tree to enhance the LED illumination of the article when the batteries are turned on. Batteries are not included with the item.
The item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the light is not powered on, the figures can still perform their primary role as decorations. Therefore, it is the opinion of this office that the ceramic trees provide the essential character within the meaning of GRI 3(b).
You refer to these white ceramic decorations as Christmas trees, and suggest classification in 9505.10.2500, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” However, we disagree. These items are plain generic depictions of snow-covered evergreen conifer trees. The items display no recognized festive motifs intrinsically linked to any particular festive occasion. It would not be aberrant to display these items through the winter season. Therefore, classification in 9505.10.2500 is precluded.
The applicable subheading for the two-piece ceramic tree decoration, Costco Item #1601293, 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