CLA-2-69:OT:RR:NC:N4:422
Mr. Owen Haacke
Empress Brokers International LLC
201 North Broadway Billings, MT 59101
RE: The tariff classification of a ceramic stoneware plate from China
Dear Mr. Haacke:
In your letter dated January 9, 2025, you requested a tariff classification ruling on behalf of your client, Smash Franchising LLC. A photograph of the item was submitted along with your request.
The merchandise under considered is identified in your letter as a ceramic stoneware plate, item number CPZ-01. The round white ceramic stoneware plate measures approximately five inches in diameter. You have indicated that the article is unsafe for food contact but will be used in rage rooms, where customers can safely break the plates to relief stress.
You propose the classification of the stoneware ceramic plates in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. The items in this request are excluded from classification in Chapter 95 as festive articles due to Chapter note 1(x), which excludes utilitarian items.
Heading 6912, Harmonized Tariff Schedule of the United States, HTSUS, is considered a “use” provision. Additional U.S. Rule of Interpretation 1(a), HTSUS, (“the rule”) provides:
In the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
Therefore, classification in subheading 9505.90.6000, HTSUS, is therefore precluded. The ceramic stoneware plate will be classified in heading 6912.
The applicable subheading for the ceramic stoneware plate, CPZ-01, will be 6912.00.4890, 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. Other.” The rate of duty will be 9.8 percent ad valorem.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division