Tariff classification of two ceramic candy bowls with Santa Claus symbol/motif

HQ H287563 February 19, 2019 OT:RR:CTF:CPMM H287563 KSG CATEGORY: Classification TARIFF NO.: 6912.00.48; 9817.95.05 Long Vu Classification Manager Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: Tariff classification of two ceramic candy bowls with Santa Claus symbol/motif Dear Ms. Vu: This letter is in reference to your request for a binding ruling dated May 12, 2017, on behalf of Walgreen Co., regarding the classification of two ceramic candy bowls with a Santa Claus motif under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: Both items are made of dolomite ceramic and are red bowls with a three-dimensional Santa Claus head and hands. The first item is 4 inches in diameter and depicts a belt going around the edge of the dish and feet on the bottom of the dish. The second item is 6 inches in diameter and has a rounded bottom. Both bowls have high edges and sloped sides to create depth. The purpose of these articles is to hold candy. They are sold and marketed as seasonal candy bowls intended to be used in the celebration of Christmas. ISSUE: What is the tariff classification of the two ceramic Santa Claus candy bowls described above? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings under consideration are the following: 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: 6912.00 Tableware and kitchenware: Other: Other: Other: 6912.00.41 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 6912.00.48 Other… 9817.95.05 Articles classifiable in subheadings…6912.00…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 As described above, the two ceramic bowls are made of dolomite, an earthen-ware which is not porcelain or china. It is undisputed that the articles are classified in heading 6912, HTSUS. The issue presented is the subheading classification of the Santa Claus bowls. When terms are not defined in the HTSUS or the ENs, they are construed in accordance with their common and commercial meanings, which are presumed to be the same. In determining the common meaning of a term in the tariff, courts may and do consult dictionaries, scientific authorities and other reliable sources of information…. Nippon Kogaku (USA), Inc. v. U.S., 673 F.2d 380 (C.C.P.A. 1982). In Carl Zeiss, Inc. v. U.S., 195 F.3d 1375 (Fed. Cir. 1999), the Federal Circuit Court upheld the government’s reliance on a dictionary definition of a compound optical microscope absent contrary legislative intent and where the tariff provision was an eo nomine provision, not a use provision.  The HTSUS or EN do not define a “tidbit”. The word “tidbit” is defined in the Cambridge English Dictionary, Tidbit Definition, CAMBRIDGE ENGLISH DICTIONARY.COM, http://dictionary.cambridge.org/us (last visited Oct. 19, 2018) as “a small item of food.” Therefore, a “tidbit dish” is a dish that holds a small amount of food. A bonbon dish would be a dish and not a bowl with steep sloped sides. The articles in this case are bowls with steep sloped sides and depth to hold more than a small amount of food and therefore, are not tidbit dishes or bonbon dishes. Accordingly, pursuant to GRI 6, the articles are classified in subheading 6912.00.48, HTSUS. The importer asserted that the articles are eligible for classification in subheading 9817.95.05, HTSUS, which would provide for duty free treatment. The issue presented is whether the articles, which are primarily classified in subheading 6912.00.48, HTSUS, are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. Subheading 9817.95 was created in response to an amendment to chapter 95, HTSUS, which limited which articles could be considered “festive.”  In Headquarters Ruling Letter (HQ) H127977, dated June 28, 2011, CBP defined the term “utilitarian” for the purposes of festive articles to be “not a purely decorative article: a utilitarian article serves some useful purpose.” In that case, photo holders with a Halloween motif were held to be utilitarian articles. In HQ H208175, dated June 28, 2012, glass place card holders in the shape of a Christmas ornament were classified by CBP in subheading 7013.49, HTSUS, and in subheading 9817.95.05, HTSUS, as utilitarian articles in the form of a three-dimensional representation of a Christmas tree ornament. In New York Ruling Letter (NY) N121129, dated September 9, 2010, CBP classified a three dimensional ceramic Easter Bunny candy server in subheading 6912.00.4810, HTSUS and as eligible for duty-free treatment as provided for in subheading 9817.9505, HTSUS. The ceramic Santa Claus bowls described in this case are substantially similar to NY N121129. The Santa Claus bowls are primarily classified in subheading 6912.00, HTSUS, a subheading that is eligible for subheading 9817.95 treatment, and are utilitarian; they are suitable for serving candy or small food treats and are not purely decorative. Further, they are in the form of a three-dimensional representation of Santa Claus, a symbol clearly associated with Christmas, which has been recognized as an eligible holiday. Accordingly, we find that the Santa Claus bowls are eligible for duty-free treatment as provided for in subheading 9817.95.05, HTSUS. HOLDING: By application of GRI’s 1 and 6, the two ceramic bowls in the shape of Santa Claus are classified in subheading 6912.00.48, HTSUS, and in subheading 9817.95.05 HTSUS. The column one, general rate of duty is free. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division