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NY N021185




December 31, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Mr. Ted Conlon
Fourstar Group Inc.
63 South St., Ste. 190
Hopkinton, MA 01748

RE: The tariff classification of decorative ceramic articles from China.

Dear Mr. Conlon:

In your letter dated December 19, 2007, you requested a tariff classification ruling.

The merchandise under consideration is identified as Halloween Dolomite “Trick-or-Treat Candy Bag” Candy Dish, 4 Assorted, Item #21418823 (sku #947544). The items are open-top, bag-shaped ceramic articles that measure approximately 4 inches high by 4 inches wide by 3 inches deep and feature exteriors with raised Halloween motifs (spider with witch’s hat, “Witching Hour” witch, witch with broomstick and “Scared” black cat). Each item features dual textile-cord or ribbon carrying handles. You have submitted a photograph depicting the items and samples of three of the items with your request.

You have inquired as to whether the Halloween Dolomite “Trick-o-Treat Candy Bag” Dandy Dish, 4 Assorted, Item #21418823 (sku #947544) is classified in the following subheadings:

9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles classifiable in subheadings 6911.10, 6912.00, the foregoing meeting the descriptions set forth below: 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.”, or,

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: Other: Other: Steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets.”, or,

6912.00.4810, 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, Suitable for food or drink contact.”

Although the decorative bag-shaped ceramic articles are in the form of three-dimensional representations of trick-or-treat candy bags, they are not literally in the form of a symbol or motif clearly associated with Halloween. The articles are not three-dimensional festive symbols but are merely generic utilitarian articles (non-festive) decorated with exteriors with raised Halloween motifs. It is the symbol or motif itself (witch, black cat) that must be in the form of a three-dimensional representation. Therefore, these articles do not qualify for duty free treatment under the special classification provisions of heading 9817.95.05, HTSUS.

Since the decorative bag-shaped ceramic articles are primarily ornamental articles with the ancillary feature of holding various items, consideration of classification under subheadings 6912.00.4100 and 6912.00.4810, HTSUS, is precluded.

The applicable subheading for the decorative bag-shaped ceramic articles will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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/.

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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