The tariff classification of a ceramic dolomite sponge holder with a sponge from China

N272203 February 18, 2016 CLA-2-69:OT:RR:NC:N4 422 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street #200 Philadelphia, PA 19112 RE: The tariff classification of a ceramic dolomite sponge holder with a sponge from China Dear Mr. Stinson: In your letter dated December 30, 2015, you requested a tariff classification ruling. The submitted sample is identified as a sponge holder, Rite Aid Item# 9027303/Mfg Item# 21467438. The holder is made of dolomite ceramic material and is in the shape and form of an open-mouthed orange owl. It measures approximately 3.5” by 3.5” by 3.375” in height. The item will also be imported in the shape and form of a green frog. Included with the holder is a mesh knit, polypropylene oval-shaped green sponge that is fitted within the owl’s opened mouth. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." The ceramic holder accounts for the vast majority of the weight and bulk as compared to the mesh sponge. Therefore, it is the opinion of this office that the ceramic holder provides this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 6912.00.5000 and we agree. The applicable subheading for Rite Aid Number 9027303/Mfg Item# 21467438 will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other. The 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division