CLA-2-95:OT:RR:NC:N4:425
Mr. Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive
Mail Code 5055 Woonsocket, RI 02895
RE: The tariff classification of ceramic decorations from China.
Dear Mr. Kopp:
In your letter dated May 21, 2024, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as ceramic succulent Halloween decorations, CVS item # 563670, which consists of an assortment of two styles of ceramic planter pots containing plastic artificial succulent plants. The plants measure approximately 4”W x 4.5”L x 2.5”H and the ceramic pots measure approximately 4”W x 4.5”L x 4”H. The plastic succulent is “planted” in the open top of the ceramic pot. The artificial succulent is molded in one piece and is permanently glued into the planter’s base making the ceramic pots not reusable. The colorfully painted ceramic planter pots are in the form of the three-dimensional head and face of the skeletal Jack Skellington and the rag doll Sally, both are characters from the movie “The Nightmare Before Christmas.” The external surface of the Jack Skellington style features his grinning skeletal expression, the external surface area of the Sally style depicts Sally’s face with brown hair, a blue face with two eyes and red lips. These items will be marketed and sold separately, exclusively as decorations for Halloween.
This decorative item is a composite good because it is made of more than one component: the artificial plastic succulent plant and the decorative ceramic planter pot. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3(b), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. Under GRI 3(b), the essential character of this item is provided by the colorfully painted three-dimensional dolomite ceramic pots as they provide the majority of the visual appeal, the bulk of the weight, and the majority of the value.
You propose that the correct classification for the Jack Skellington style, would be 9505.90.6000 and we agree. The applicable subheading for the Jack Skellington style of the ceramic succulent Halloween decorations, CVS item # 563670, will be 9505.90.6000, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
You also propose the classification of the Sally style of the ceramic succulent Halloween decorations, CVS item #563670, in subheading 9505.90.6000, HTSUS, which provides for which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." We disagree. The rag doll character Sally is not recognized as a festive motif intrinsically linked to any particular festive occasion. Therefore, classification in subheading 9505.90.6000 is precluded. The Sally style of the ceramic succulent Halloween decorations, CVS item #563670 will be classified in subheading 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty is 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 at https://hts.usitc.gov/.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division