CLA-2-69:OT:RR:NC:N4:422
Ms. Melissa Lehmann-Theodorakatos
M. Z. Berger & Co, Inc.
353 Lexington Avenue, 14th Floor New York, NY 10016
RE: The tariff classification of a ceramic decoration from China
Dear Ms. Lehmann-Theodorakatos:
In your letter dated October 1, 2024, you requested a tariff classification ruling. Photographs were submitted along with your request.
The merchandise under consideration is Disney’s Stitch LED Candle Holder Ceramic Tree, Model LTG264. The ceramic decoration is for indoor décor and is placed on a tabletop. The Disney character Stitch holds a pineapple in front of the palm tree with colored lights. The item is made of ceramic stoneware and contains plastic-colored light bulbs. It measures approximately 7 inches wide by 9.5 inches high by 7 inches deep. The palm tree is adorned with pink, blue, white, purple, and orange plastic light bulbs wrapped around the trunk and on top of the palm tree. These lights enhance the LED illumination of the article when the batteries are turned on. On the back of the product, there is an opening on the bottom to view the one-watt LED battery-operated candle that is included with the product. The article uses 2 LR44 button cell batteries, which are not included.
The item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the figure can still perform the primary role as a decoration. Therefore, it is the opinion of this office that the ceramic decoration provides the essential character within the meaning of GRI 3(b).
The applicable subheading for the Disney’s Stitch LED Candle Holder Ceramic Tree, Model LTG264, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (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.
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