February 5, 2009 CBP Bulletin Notice on Classification of Certain Decorative Ceramic Dishes
In the February 5, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 7), CBP published a notice proposing to revoke two rulings and a treatment as follows:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke two rulings on the classification of certain decorative ceramic dishes. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by March 7, 2009, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Decorative ceramic tidbit dishes. The merchandise at issue in NY K80905 is described as two butterfly-shaped ceramic (non-porcelain) articles, item number 934284, that measure approximately 6 1&8260;2 inches at their longest point. Each one features four small compartments that depict the exterior portion of the wings. The item was further described as a "tidbit dish."
In NY R00528, the merchandise at issue was described as item C39E3436, which consists of six, decorative, hand-painted ceramic (dolomite) articles. Four of these items are in the shape of a flower and two are in the shape of a butterfly. The measurements are 6 inches by 1 inch. The items were further described as a "candy dishes."
CBP is proposing to issue HQ H040755 and HQ H003885 in order to revoke NY K80905 and NY R00528, and determine that the decorative ceramic dishes are classified under HTS 6912.00.48 as "ceramic tableware and kitchenware suitable for food or drink contact " rather than under HTS 6913.90.50 as "other ornamental ceramic articles."
CBP proposes this change as a correction based largely on the Explanatory Notes (ENs). The ENs to 6913 state in pertinent part:
"The heading does not includearticles falling in more specific headings of the Nomenclature even if they are suited by reason of their nature or finish for decorative use
This heading covers: B) Tableware and other domestic articles only if the usefulnessof the articles is clearly subordinate to their ornamental character
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."
CBP now proposes that by application of GRI 1, the ceramic candy dishes and tidbit dishes are classified under subheading 6912.00.48 as: "Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other."
Proposed: 6912.00.48, 9.8%; Current: 6913.90.50, 6%
February 5, 2009 CBP Bulletin (Vol. 43, No. 7) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/