CLA-2-69:OT:RR:NC:N4:422
Ms. Sally Gifford
Geodis
5101 S Broad Street Philadelphia, PA 19112
RE: The tariff classification of a footed ceramic bowl from China
Dear Ms. Gifford:
In your letter dated March 29, 2023, on behalf of your client, QVC Inc., you requested a tariff classification ruling. Photographs of the item were submitted along with your request.
The merchandise under consideration is a footed ceramic bowl, style K85526. The bowl is made of stoneware ceramic and is marketed and designed to hold candy and treats. The bowl is available in four characters, Santa, an elf, a reindeer, and a snowman. Each bowl measures approximately 8 inches long by 8 inches high and is 7.8 inches deep. The volume capacity of each bowl is 2 quarts.
The first style is a three-dimensional bowl depicting Santa Claus, with the open-top bowl as Santa’s belly. He is wearing a Santa hat, a black belt with a gold buckle, and black boots. The bowl’s red exterior includes a white dot design and white snowflakes. His head protrudes up from the edge of the bowl, and his white beard reaches down into the bowl. The bowl’s white interior has designs of red and green dots and blue snowflakes.
The second style is a three-dimensional bowl depicting an elf, with the open-top bowl as the elf’s belly. The elf is wearing a decorated Christmas tree hat containing a string of colored lights, a bell, green striped stockings, and red shoes. The bowl’s green and white exterior includes a white dot design and white snowflakes. His head protrudes up from the edge of the bowl. The bowl’s white interior has designs of red and green dots and blue snowflakes.
The third style is a three-dimensional bowl depicting a reindeer, with the open-top bowl as the reindeer’s belly. The reindeer is wearing a red Santa hat. The interior and exterior of the bowl are tan and include a white dot design and white snowflakes. The reindeer’s head protrudes up from the edge of the bowl.
The fourth style is a three-dimensional bowl depicting a snowman, with the open-top bowl as his belly. The snowman is wearing a black hat with a blue ribbon, a red scarf, and black shoes. The bowl’s white exterior contains three black buttons in the center of the bowl and has designs of blue dots and blue snowflakes. The bowl’s white interior includes a green and red dot design and blue snowflakes. The snowman’s head protrudes up from the edge of the bowl.
The applicable subheading for the footed ceramic bowls, style K85526 will be subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 percent ad valorem. You also suggest that all four styles are also eligible for free duty treatment in subheading 9817.95.05, HTSUS, as three-dimensional representations of symbols or motifs clearly associated with a specific holiday in the United States, and therefore, is eligible for free duty treatment in subheading 9817.95.05, HTSUS. This office does not agree. The generic snowman is not eligible for free duty treatment in 9817.95.05, HTSUS. The snowman is considered to be a seasonal motif and is not specially linked to any particular holiday. It would not be aberrant to use or display the snowman footed bowl all winter. 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 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