The tariff classification of a ceramic candy bowl from China

N318793 April 22, 2021 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Long Vu Walgreen Company 304 Wilmot Road, MS# 3163 Deerfield, IL 60015 RE: The tariff classification of a ceramic candy bowl from China Dear Mr. Vu: In your letter dated April 7, 2021, you requested a tariff classification ruling. Photographs of the item were submitted along with your request. The merchandise under consideration is identified as a ceramic candy bowl, Walgreens Item Code 331096. The bowl is round in shape and is made of dolomite ceramic. It measures approximately 5.50 inches in height with an open top diameter of approximately 6.50 inches, tapering to a base diameter of approximately 4.75 inches. The bowl’s exterior is orange in color with a top black lip and a bottom black base. The interior of the bowl is black. The front of the bowl has a black spider crawling up a white spider web, and each side of the bowl features green witch hands. You have indicated that this item will be marketed and sold during the Halloween season. Its primary function is to be used to hold candy or other small treats. You suggest that the instant item could be correctly classified in subheading 9817.95.05. However, subheading 9817.95.05, provides for 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. Whereas the instant item has representations of recognized motifs and symbols in raised relief on the outer surface of the bowl, the bowl itself is not in the form of a three-dimensional symbol or motif. Therefore, subheading 9817.95.05 would not apply. The applicable subheading for the ceramic candy bowl, Walgreens item code 331096 will be 6912.00.4810, 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: 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 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division