April 17, 2009 CBP Bulletin Notice on Classification of Certain Decorative Ceramic Dishes
In the April 17, 2009 issue of the U.S. Customs and Border Protection Bulletin, CBP published a notice revoking two rulings and revoking a treatment as follows:
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Revocation of rulings, revocation of treatment.CBP is revoking two rulings on the classification of certain decorative ceramic dishes; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after June 16, 2009.
Decorative ceramic 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 is 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 issuing HQ H040755 and HQ H003885 in order to revoke NY K80905 and NY R00528, respectively, 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 makes 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 usefulness of 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 determines 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"
New: 6912.00.48, 9.8% ; Previous: 6913.90.50, 6%
(See ITT's Online Archives or 02/10/09 news, 09021055, for BP summary of proposed HQ H040755 and HQ H003885.)
April 17, 2009 CBP Bulletin (Vol. 43, No. 16) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/