The tariff classification of a ceramic cookie jar from China.

N098275 April 9, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ceramic cookie jar from China. Dear Mr. Stinson: In your letter dated March 16, 2010, you requested a tariff classification ruling. The merchandise under consideration is a ceramic cookie jar with a removable lid, identified as “XDM Holiday Cookie Jar 11 In.”, Liss Item #9009133. The cookie jar will come in three styles: Snowman, Gingerbread House and Christmas Tree. You have submitted one sample of each cookie jar with your request. The Snowman cookie jar is a three-dimensional representation of a snowman, measuring approximately 11 inches in height by 7 inches at its widest width. The snowman is wearing a Santa Claus hat, a green plaid scarf and blue mittens, and is holding a wreath in its hands. The snowman’s head serves as the removable lid. The Gingerbread House cookie jar is a three-dimensional representation of a gingerbread house, measuring approximately 11 inches in height by 7 inches in width by 5 inches in depth. The house is decorated with candy canes, gumdrops, lollipops and peppermints. Two gingerbread children are situated at either side of the front door. The Christmas Tree cookie jar is a three-dimensional representation of a decorated Christmas tree, measuring approximately 11 inches in height by 7 inches at its widest diameter. The tree is also decorated with toys and wrapped presents all around the base. Your samples are being returned as requested. The applicable subheading for the ceramic cookie jar, identified as “XDM Holiday Cookie Jar 11 In.”, Liss Item #9009133 (styles Snowman, Gingerbread House and Christmas Tree), will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware… Tableware and kitchenware… Other, Suitable for food or drink contact.” The rate of duty will be 9.8 percent ad valorem. However, the Gingerbread House and Christmas Tree ceramic cookie jars are in the form of three-dimensional representations of a symbol or motif clearly associated with a specific holiday (Christmas) in the United States, and therefore, are eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the ceramic cookie jar, identified as “XDM Holiday Cookie Jar 11 In.”, Liss Item #9009133 (styles Gingerbread House and Christmas Tree), will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings… 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.” The rate of duty will be Free. A classification ruling regarding the eligibility for duty-free treatment of the Snowman cookie jar in subheading 9817.95.05, HTSUS, cannot be issued at this time. A question of classification on a similar issue is currently pending before the Office of Regulations and Rulings, U.S. Customs and Border Protection Headquarters. When this issue is resolved, you may wish to consider resubmission of your request. 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 National Commodity Specialist Division