CLA-2-69:OT:RR:NC:N4:422
Mr. Matthew Klucsik
Geodis Inc.
5101 South Broad Street Philadelphia, PA 19112
RE: The tariff classification of stoneware ceramic bowls from China
Dear Mr. Klucsik:
In your letter dated October 13, 2023, on behalf of your client, QVC Inc., you requested a tariff classification ruling. Photographs were submitted along with your request.
The item under consideration is Temp-tations 16-ounce figural bowls, item K87912. You have indicated that the items will be sold as a set of two bowls.
The bowls are made of ceramic stoneware. Each bowl measures approximately 7.375 inches long by 6.25 inches wide by 1.875 inches high at its widest points. The irregularly white-shaped bowls have a red trim on the rim of each bowl. In the center of the bowl’s interior is an image of a gingerbread man wearing a red, white, and green trim hat, scarf, and mittens. The interior and exterior of the bowl contain a design of Christmas lights and small red birds.
You have indicated that the price of each bowl is $2.77 per dozen. The bowls are safe for food and drink contact and for oven and microwave use. The capacity of each bowl is 16 ounces. You have indicated that the ceramic bowls can be used for baking and cooking.
You propose classification of the ceramic bowls in subheading 6912.00.4500. This office disagrees. The ceramic bowls classified in subheading 6912.00.4500 are for soups, oatmeals and cereals valued over $6 per dozen. You have indicated that the ceramic bowls can be used for baking and cooking and are provided in another subheading in the tariff. Therefore, classification in subheading 6912.00.4500 is precluded.
You also suggest that the instant articles could be correctly classified in subheading 9817.95.05. However, subheading 9817.95.05, provides for 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. This office does not agree. The item must be a three-dimensional representation of a recognized festive motif (not just a silhouette or an image) for classification under 9817.95.05. In Headquarters Ruling Letter (“HQ”) H024672, dated March 27, 2008, the ruling stated: “However, with regard to certain merchandise wherein the three-dimensional representation does not form the functional portion of the merchandise…the merchandise is not classifiable as ‘festive articles’….”
The printed image of a gingerbread man in the center of the bowl’s interior does not qualify as a three-dimensional representation. It does not form the functional portion of the merchandise. Classification in subheading 9817.95.05 is therefore precluded.
The applicable subheading for the Temp-tations 16 ounce figural bowls, item K87912, will be 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 of 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 valoreum.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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