The Product
- A set of five cookie cutters made of ceramic stoneware, safe for food contact.
- Shaped like an elf, a gingerbread man, a reindeer, Santa Claus and a snowman.
- Each cutter is about 6 inches high and half an inch deep.
- Each has a red ribbon tied through a hole at the top; the requester said they could be hung as Christmas ornaments.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Cookie cutters, item number K88756 | HTS 6912.00.4810 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other. |
Explanation
CBP placed the cookie cutters under heading 6912, which names ceramic tableware, kitchenware and other household articles other than of porcelain or china, on the line for other tableware and kitchenware. The cutters are made of ceramic stoneware and are safe for food contact.
The requester said the cutters could be hung as Christmas ornaments. CBP found that their function as cookie cutters is the dominant feature and that the ornamental features are not, so the ornamental aspects don't outweigh their use as cookie cutters.
What would change the answer
- The letter says a functional article qualifies for the chapter 98 holiday-symbol line only when it is a three-dimensional, sculpted, full-bodied representation of an accepted symbol of an accepted holiday.
Headings CBP ruled out
- chapter 95, ornamental festive articles: CBP did not find the cutters to be ornamental festive articles of chapter 95, and chapter 95 note 1(x) excludes them.
- chapter 98 line for representations of accepted holiday symbols: The five cutters are not three-dimensional, so they do not qualify for that line.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of ceramic stoneware rather than porcelain or china?
- Is it safe for food contact?
- Is its use as a cookie cutter its main feature, with any decoration secondary?
- Is it a flat cutter rather than a three-dimensional, full-bodied figure?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 6912.00.4810 | ✓ Still in the schedule | Heading 6912 › Suitable for food or drink contact | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N306195, on a ceramic cookie jar, and N325260, on ceramic tableware, are on the same line. N349927 covers ceramic tableware articles, and N329918, N324393, N326579, N327015 and N334230 cover other ceramic articles: a platter, handled cups, stoneware cups and a ginger jar.
- N306195September 27, 2019Ceramic cookie jar from China6912.00.4810
- N329918January 6, 2023Ceramic platter from China6912.00.4500
- N325260April 11, 2022Ceramic tableware from China6912.00.4810
- N349927June 12, 2025Ceramic tableware articles from China6912.00.4810, 9817.95.05
- N324393February 23, 2022Handled ceramic cups from China6912.00.4500
- N326579June 10, 2022Ceramic stoneware cup from China6912.00.4500
- N327015July 15, 2022Ceramic stoneware cup from China6912.00.4500
- N334230August 22, 2023Ceramic ginger jar from China6912.00.4890
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334016 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms