CLA-2-69:OT:RR:NC:CEE 008:N4:422
Mr. Ryan Lickfeld
Geodis USA LLC
5101 S Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a ceramic decoration from China
Dear Mr. Lickfeld:
In your letter dated March 18, 2026, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff
classification ruling. A photograph of the item was submitted along with your request. As per your email
received by this office on March 31, 2026, this ruling will address only one style, Item 671072, the Oogie
Boogie ceramic planter with succulent.
Item 671072 consists of a ceramic planter pot containing a plastic artificial succulent plant. The ceramic
planter is made of dolomite ceramic. The dolomite ceramic planter containing the plastic plant measure
approximately 3.125 inches long by 3.50 inches high and is 3.25 inches deep as measured at its widest points.
The artificial succulent is molded in one piece and is inserted into a piece of Styrofoam that is permanently
glued to the bottom of the dolomite ceramic planter.
The dolomite ceramic planter is in the form of a three-dimensional head and face of Oogie Boogie, the
Boogeyman, who is a Disney character from the movie, “The Nightmare Before Christmas.” The external
surface of the ceramic planter depicts Oogie Boogie’s green face with two black eyes, and a black stitched
mouth.
This decorative item is a composite good because it is made of more than one component: the artificial
plastic succulent plant and the decorative dolomite 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 three-dimensional dolomite ceramic pot as it provides 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 ceramic planter pot containing a plastic artificial succulent
plant, item 671072, would be classified in subheading 3926.40.0090, HTSUS. We disagree. The essential
character of this item is the dolomite ceramic pot and not the plastic plant succulent. Therefore, subheading
3926.40.0090, HTSUS is precluded.
The applicable subheading for the ceramic planter pot containing a plastic artificial succulent plant, item
671072, will be classified in subheading 6913.90.5000, HTSUS, which provides for “Statuettes and other
ornamental ceramic articles: Other: Other: Other.” The general rate of duty is 6 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James P. Forkan
Director
National Commodity Specialist Division