The tariff classification of a dolomite drinking vessel from China.

N303636 April 2, 2019 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9817.95.05 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a dolomite drinking vessel from China. Dear Mr. Kenny: In your letter dated March 26, 2019, you requested a tariff classification ruling, on behalf of your client CVS Pharmacy, Inc. You submitted photographs and a detailed description of an item identified as CVS #389683, “Halloween Mug” consisting of a dolomite ceramic drinking vessel designed as a three dimensional representation of a skull. The vessel has a handle on one side and measures approximately 3” across the open top, and 3.5” across the widest point of the bottom and 4” in height. You have stated that this article will be marketed and sold exclusively for Halloween. A skull is a recognized festive motif; the vessels have a utilitarian function and are therefore excluded from classification as a festive article in Chapter 95, based on note 1(w) to Chapter 95. The article is classifiable in subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact.” However, the article in the form of skull also meets the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of a three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States.U.S. Note 1 to Chapter 98, HTSUS, and states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the article that is in the form of a skull is correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.4810 must be reported for statistical purposes with regard to this article, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.The applicable subheading for CVS #389683 that is in the form of a skull 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. 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division