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NY N017835





October 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000; 9405.50.4000; 6912.00.4500; 6912.00.4100

Ms. Janice McEachern
Rogers & Brown Custom Brokers, Inc.
2 Cumberland St.
Charleston, SC 29401

RE: The tariff classification of ceramic ornamental and household articles and a candlestick set from China.

Dear Ms. McEachern:

In your letter dated September 21, 2007, on behalf of Belk Inc., you requested a tariff classification ruling.

The subject merchandise, based on the submitted literature and photographs, consists of various ceramic earthenware ornamental and household articles to be marketed and sold to the individual consumer. The items are identified as follows:

Ribbon Tea Light, Style 8918333078, is a candleholder measuring 6 inches in height by 4 3/8 inches in width by 5 ¼ inches in diameter. The article has a lid which can be removed to place a tea light candle inside.

Ribbon Candlestick Set, Style 8918333077, consists of two candlesticks. Each candlestick is cylindrical in shape, measuring 8 ¼ inches tall by 3 ¾ inches in width, with a base diameter of 3 inches, tapering to 2 inches at the top. The top of each candlestick features a socket fitted for a taper candle.

Ribbon Teapot, Style 8918333081, is a teapot measuring 7.125 inches in height by 5.5 inches in width by 9.625 inches in length. You state that the value of the Ribbon Teapot is $5.10.

Ribbon Sugar and Creamer Set, Style 8918333080, consists of a sugar bowl and creamer. The sugar bowl measures 5 inches in height by 3.5 inches in width with a base width of 2.375 inches. It has a capacity of 4 ounces. The creamer measures 4.5 inches in height by 2.875 in width by 4.375 inches in length with a base width of 2.25 inches. It has a capacity of 4 ounces. You state that the value of the Ribbon Sugar and Creamer Set is $5.25.

Ribbon Salt and Pepper Set, Style 8918333084, consists of one salt shaker and one pepper shaker. Each shaker measures 3.5 inches in height by 2.75 inches in width, with a base width of 1.875 inches.

You have submitted a sample of Ribbon Candlestick Set, Style 8918333077, which is being returned as requested.

In your request you indicate that each item is a ceramic utilitarian household article affixed with a three dimensional (in bas-relief) red and gold ribbon, and a bow with holly berries and leaves, also made of ceramic and permanently attached.

You also state that since all of the items are utilitarian articles, they are not eligible under the festive articles heading of 9505.10, Harmonized Tariff Schedule of the United States (HTSUS). You suggest that they are eligible for duty free treatment under the special classification provisions of heading 9817.95, HTSUS, which provides for “Articles classifiable in subheadings 6911.10, 6912.00, the foregoing meeting the descriptions set fort below: Subheading 9817.95.01 provides for “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.” Subheading 9817.95.05, HTSUS, provides for “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.”

Utilitarian articles are excluded from classification as festive in Chapter 95 as per Chapter 95 Note 1(v). In addition, these articles do not qualify as festive under subheading 9817.95.01, HTSUS (pouring salt and pepper, tea, cream, etc. are not parts of a religious or cultural holiday ritual), nor do these articles qualify for subheading 9817.95.05, HTSUS, as they are not literally in the form of a symbol or motif clearly associated with a specific holiday in the United States. The utilitarian articles are not three-dimensional festive motifs but are merely generic utilitarian articles (non-festive) decorated with ribbons and foliage. Therefore, these articles do not qualify for duty free treatment under the special classification provisions of heading 9817.95, HTSUS.

Regarding the Ribbon Tea Light, please note that although the item can accommodate a tea light candle, the purpose of the candle is to enhance the cutout designs and decorative appeal of the article. The amount of light emitted through the cutout shapes is minimal. Therefore, the product is not regarded as a candleholder.

The applicable subheading for the Ribbon Tea Light, Style 8918333078, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem.

The applicable subheading for the Ribbon Candlestick Set, Style 8918333077, will be 9405.50.4000, HTSUS, which provides for "Lamps and lighting fittings: Non-electrical lamps and lighting fittings: Other: Other." The rate of duty will be 6% ad valorem.

The applicable subheading for the Ribbon Teapot, Style 8918333081, will be 6912.00.4500, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other:beverage servers valued over $42.00 per dozen.” The rate of duty will be 4.5% ad valorem.

The applicable subheading for the Ribbon Sugar and Creamer Set, Style 8918333080, be 6912.00.4500, 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:sugars valued over $21 per dozen; creamers valued over $15 per dozen.” The rate of duty will be 4.5% ad valorem.

The applicable subheading for the Ribbon Salt and Pepper Set, Style 8918333084, will be 6912.00.4100, HTSUS, which provides for "Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other salt and pepper shaker sets." The rate of duty will be 3.9% 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.             

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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