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July 28, 1999

CLA-2-69:RR:NC:2:227 E84317

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810; 6913.90.5000; 9505.10.2500

Mr. Anthony J. Prevosti
American Cargo Express, Inc.
Newark IntÂ’l. Airport
435 Division St.
Elizabeth, NJ 07201

RE: The tariff classification of ceramic platters as well as decorative and festive ceramic articles from China.

Dear Mr. Prevosti:

In your letter dated June 29, 1999, on behalf of Jay Import Co., Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following articles:
a) bag-shaped decorative ceramic articles, item number 13-7863, which depict oblong-shaped bags that measure approximately 5 inches high by 4 ½ inches wide by 3 inches deep. Their exterior is decorated with either a raised Santa, angel or snowman with Christmas trees (not three-dimensionally configured) and the wording “Merry Christmas.” They also possess a scalloped rim and metallic covered textile-carrying strap.
b) a ceramic Santa platter, item number 13-3913, which depicts the form of Santa with carrying bag and teddy bear, that is not three-dimensional in shape, and measures approximately 16 inches long. It is stated to be valued at $4 each.
c) a round-shaped decorative ceramic Santa basket with open top and carrying handle, item number 13-3909, which measures about 6 ½ inches high with a base diameter of 6 ¼ inches. It depicts a three-dimensional face resembling Santa that forms the circumference of the basket.

You state that these articles should be classified under subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities. You support this claim in noting that the subject merchandise is designed and sold for use as festive articles during the Christmas season. ?tc " You state that these articles should be classified under subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities. You support this claim in noting that the subject merchandise is designed and sold for use as festive articles during the Christmas season. "?

However, since the gift bags (item number 13-7863) can serve to hold other decorative articles, while the platter (item number 13-3913) serves the purpose of a functional tableware article with ornate features, classification under heading 9505, HTS, is precluded. They must depict recognized festive motifs in three-dimensional representations to be considered for classification under subheading 9505.10, HTS.

The applicable subheading for the decorative ceramic gift bags, item number 13-7863, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the ceramic Santa platter, item number 13-3913, will be 6912.00.4810, HTS, which provides for other ceramic tablewareÂother than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The appropriate subheading for the ceramic Santa basket, item number 13-3909, will be 9505.10.2500, HTS, which provides for articles for Christmas festivitiesÂother Christmas ornaments, other. The rate of duty will be free.

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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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