The tariff classification of decorative dolomite ceramic articles from China.

N212503 April 20, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative dolomite ceramic articles from China. Dear Ms. Schab: In your letter dated March 29, 2012, you requested a tariff classification ruling. The merchandise under consideration is described as Nutcracker Tealight Holders, item number 9017130. A sample of the holders was submitted with your ruling request and will be returned to you. The Nutcracker Tealight Holders are hollow and are shaped to resemble two styles of nutcracker soldiers. The first features a blue hat and measures approximately 6.25 inches high by 3.5 inches wide by 3 inches long. The second sports a red hat and measures approximately 6 inches high by 3.5 inches wide by 3 inches long. Both holders provide an opening in the back for placement of a tea light candle, and feature 4 star-shaped cutouts in the front. When lit, the light from the candle shines through the cutouts, enhancing the overall decorative effect of the article. In email correspondence dated April 11, 2012, you stated that the holders are made of dolomite ceramic. In your ruling request you suggest classification of the Nutcracker Tealight Holders in 9505.10.2500, as festive articles for Christmas festivities. However, articles having a utilitarian function are excluded from classification as festive articles, as per note 1(v) to Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the Nutcracker Tealight Holders, item number 9017130, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 percent 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division