806979 80 Ruling Active

The tariff classification of a decorative ceramic stein from Brazil.

Issued March 19, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

It is noted that the bas-relief "mural" depicts a major scene from "The Lion King", namely the birth of Simba. It is stated that the subject stein will be marketed with a label reading: "Not for drinking purposes: decorative only".

CBP rationale

The applicable subheading for the decorative "Lion King" stein will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles.

Full text

NY 806979 March 19, 1995 CLA-2-69:S:N:N3:227 806979 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Barbara Willey Applause, Inc. 6101 Variel Avenue P.O. Box 4183 Woodland Hills, CA 91365-4183 RE: The tariff classification of a decorative ceramic stein from Brazil. Dear Ms. Willey: In your letter dated February 15, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a decorative ceramic stein, known as "The Lion King" stein, which measures approximately 7 inches high with a base diameter of 3 3/4 inches. It is noted that the bas-relief "mural" depicts a major scene from "The Lion King", namely the birth of Simba. It is stated that the subject stein will be marketed with a label reading: "Not for drinking purposes: decorative only". The applicable subheading for the decorative "Lion King" stein will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.8 percent ad valorem. Articles classifiable under subheading 6913.90.5000, HTS, which are products of Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →