CLA-2-69:RR:NC:2:227 D85740
Ms. Lisa Peterman
A.W. Fenton Co., Inc.
P.O. Box 360614
Columbus, OH 43236-0614
RE: The tariff classification of ceramic bowls from China.
Dear Ms. Peterman:
In your letter dated December 4, 1998, on behalf of
Consolidated Stores, Inc., you requested a tariff classification
ruling. Sample is being returned as requested.
The sample submitted is a ceramic heart-shaped bowl, item
number 14126338, which measures approximately 4 1/2 inches long
by 5 1/4 inches at its widest point by 2 3/4 inches deep. At the
bottom of the interior, it possesses the wording "Sweeter than
Candy."
It is claimed that the subject article is marketed,
advertised, and sold during the Valentine's Day season and,
therefore, should be classified as a festive article. It should
be noted that the court has defined "festive articles" as
decorations for the home for a specific holiday such as
Valentine's Day or functional items used to entertain in the home
on that holiday. However, since these dishes are functional
items, they must also meet the three-dimensional rule to be
considered festive.
The instant item will most likely be available for
sale only during the Valentine's Day holiday. It can and will be
used to entertain in the home on that holiday. However, it is
the opinion of this office that the subject bowl, although
advertised and sold during the Valentine's Day holiday, are not
seen by the purchasers to be limited in its use for entertainment
in the home on the Valentine's Day holiday. Therefore, it has
been determined that this bowl is not a festive article.
The applicable subheading for this ceramic heart-shaped bowl will be 6912.00.4810, Harmonized Tariff Schedule of
the United States (HTS), which provides for other ceramic
tableware...other than of porcelain or china...suitable for food
or drink contact. The rate of duty will be 10.1 percent ad
valorem, noting that the rate of duty commencing in January of
1999 will be 9.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist George
Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division