HS Code Classification Ceramic Cup with Stuffed Toy Animal US Customs>Tax Consultant Kenya

CLA-2-69:OT:RR:NC:N4:422

Mr. Joseph J. Kenny
Geodis USA Inc
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a ceramic cup with a stuffed toy animal from China

Dear Mr. Kenny:

In your letter dated October 13, 2021, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph of the item was submitted along with your ruling request.

The merchandise under consideration is a “Snoopy Graduation Plush in Mug,” CVS item number 319590. You have indicated the item is available in two styles. You state that the toys are made of polyester, and each toy measures approximately 9 inches tall. The toys are principally designed for the amusement of children ages three years and older. Each cup is made of an earthenware ceramic material. The stuffed toy animals and ceramic cups are two separate items and are not attached in any way. The first style features the Peanuts dog character Snoopy wearing a black graduation cap with a gold tassel. The dog holds a rolled piece of paper with a small red bow to resemble a diploma. The cup’s external surface is white and red. Printed on the outside of the cup features Snoopy in a graduation gown and the words “The Tassel Is Worth The Hassel.”

The second style features Snoopy wearing a black graduation cap with a gold tassel. The dog holds a rolled piece of paper with a small red bow to resemble a diploma. The cup’s external surface is white and yellow.

Printed on the outside of the cup features Snoopy, wearing sunglasses and a graduation cap with the words “Good Grief I Graduated!” The cup is a drinking vessel and has a handle on one side. It measures approximately 4 inches in height with an open top diameter of approximately 4 inches wide, tapering to a base diameter of approximate 2 inches. None of these items are intended to be used with a saucer. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.The stuffed toy animal and the ceramic cup consist of multiple articles classifiable under separate headings. They are packaged and ready for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, we believe that they fail (b). The items are not necessarily intended to be used together for any particular purpose. That is, drinking a beverage is a separate activity from playing with a stuffed toy animal. As such, we find that the ceramic mug with the stuffed toy animal is not a set for retail sale for classification purposes. Each item will, therefore, be classified separately under appropriate headings.

In your ruling request, you suggest classification of the earthenware cup in 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), as Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.25 per dozen. However, you have indicated the cups are valued over $3.60 per dozen. Therefore, classification in 6912.00.4500 is precluded.

The applicable subheading for the earthenware ceramic cup will be 6912.00.4810, 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.The applicable subheading for the plush toy animal will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

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