CLA-2-69:OT:RR:NC:N4:422
Ms. Anne Shay
Arlington Designs LLC
107 Arlington Ave.
Kensington, CA 94707
RE: The tariff classification of ceramic tableware articles from China
Dear Ms. Shay:
In your letter dated June 6, 2025, you requested a tariff classification ruling. Photographs were submitted for
our review.
The five items are ceramic earthenware tableware articles. They are designed to hold and serve candy and
beverages and are safe for food contact. You have indicated that the items will be marketed and sold during
the Halloween season.
Item 243014 is a white bowl with steeply sloped sides. It measures approximately 9.25 long by 8.50 inches
wide by 4.00 inches high. The bowl resembles a ghost with two black eyes and a black mouth and features an
orange jack-o-lantern on the top rim. The article will hold candy.
Item CH221145 is a white open-mouth candy server. It measures approximately 8.60 inches long by 7.00
inches wide by 8.25 inches high, and the open mouth measures approximately 5 ½ inches wide. The candy
server resembles a ghost with two black eyes and two raised arms. The article will hold candy.
Item 243019 is an orange jack-o-lantern teapot. It measures approximately 11 inches long by 6.25 inches
wide by 8.25 inches high. The orange jack-o-lantern is wearing an orange bow tie. The lid resembles a
witch’s hat and contains a black and white striped handle. The teapot will hold beverages. You have
indicated that the price per dozen is $1.60.
Item CH200218 is an orange jack-o-lantern bowl with high edges. It measures approximately 7.25 inches
long by 6.75 inches wide by 7.60 inches high. The orange jack-o-lantern is wearing a black bow and sits on
top of two black hands. The bowl will hold candy.
Item 25326 is a white bowl with steeply sloped sides. It measures approximately 11.00 inches long by 4.10
inches high. The white bowl features ghost designs around the top rim of the bowl. The bowl will hold candy.
The applicable subheading for the five ceramic earthenware tableware articles, Item 243014, Item
CH221145, Item 243019, Item CH200218, and Item 25326, 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 valorem.
The five ceramic earthenware tableware articles, Item 243014, Item CH221145, Item 243019, Item
CH200218, and Item 25326, incorporates a motif associated with Halloween. Halloween is a recognized
holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, the
items also meet the terms of subheading 9817.95.05, as they are utilitarian articles in the form of a
three-dimensional representation of a symbol or motif associated with a specific holiday in the United States.
U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of
relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in
this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable
regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the items are correctly classified
therein.
However, both subheading 9817.95.05 and subheading 6912.00.4810 must be reported for statistical purposes
with regard to the items, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable
subheadings for the five ceramic earthenware tableware articles, Item 243014, Item CH221145, Item 243019,
Item CH200218, and Item 25326, will be 9817.95.05, HTSUS, which provides for articles classifiable in
subheadings 6912.00….the foregoing meeting the descriptions set forth below: 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. The rate of duty will be free.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division