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NY N016040




August 23, 2007

CLA-2-69:RR:E:NC:1:128

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4500

Ms. April Beeba
Retail Ventures Imports
3241 Westerville Road
Columbus, OH 43224

RE: The tariff classification of a ceramic cake plate with server from China.

Dear Ms. Beeba:

In your letter dated August 20, 2007, you requested a tariff classification ruling.

The merchandise under consideration is identified as SKU 278527, Cake Plate with Server. The cake plate and server are made of ceramic and both items depict a Santa Claus head wearing his traditional hat, between two Christmas trees. The plate is circular-shaped and measures 10.5” (26.7 cm) in diameter. In a telephone conversation with this office, you indicated that the cake plate with server is valued at over $8.50 per dozen. A photograph of the product was submitted with your request.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Cake Plate with Server is a set for tariff classification purposes, with the essential character imparted by the plate.

The applicable subheading for the ceramic cake plate with server will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware other than of porcelain or china: Tableware and kitchenware Other plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen.” The rate of duty will be 4.5% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332.

Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.             

You have inquired whether this product qualifies for classification under 9817.95.01, HTSUS, which provides for “Articles classifiable in subheadings 6911.10, 6912.00, the foregoing meeting the descriptions set forth below: Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions, such as Seder plates, blessing cups, menorahs or kinaras”, at a free rate of duty.

The cake plate with server is not of a kind of articles used in the performance of a specific religious or cultural ritual celebration and is therefore not classifiable in 9817.95.01, HTSUS. The court in Midwest of Cannon Falls vs. U.S. recognized Christmas as a festive holiday. Therefore, the applicable special provision that would apply would be 9817.95.05, HTSUS, which pertains to specific holidays in the United States. However, neither the plate nor server qualifies for this provision as their motif (Santa) is not a three-dimensional representation.

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 Sharon Chung at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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