The tariff classification of a stoneware ceramic food-safe container from China

N284487 April 4, 2017 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. David Prata GEODIS Freight Forwarding At CVS Health Mail Code 5055 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of a stoneware ceramic food-safe container from China Dear Mr. Prata: In your letter dated March 15, 2017, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Ceramic Pumpkin, SKU# 256155. This item is a food-safe hollow container that is made of stoneware ceramic. It is designed in the shape and appearance of an orange pumpkin with a removable lid for which the handle is designed in the shape and appearance of a green stem to the pumpkin. Around the external perimeter of the pumpkin are white etchings of the outlines of leaves. The container measures approximately 5.7” in diameter at the widest point, which is approximately half way up from the bottom. It stands approximately 5¾” in height including the lid with the stem handle and without the lid, the container stands approximately 3¼” in height. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 6913.90.5000, which provides for statuettes and other ornamental ceramic articles: other: other: other. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither 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. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs for heading 6913 states that the heading covers “articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect... .” The ENs for heading 6913 also states that the heading covers “tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character…in general, however, tableware and domestic utensils are designed essentially to serve useful purposes, and any decoration is usually secondary so as not to impair the usefulness. If, therefore, such decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classified in heading 69.11 or 69.12 rather than in this heading.” The applicable subheading for SKU# 256155 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The rate of duty will be 9.8 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division