810187 81 Ruling Active

The tariff classification of a terracotta stake from China.

Issued May 30, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6914.90.8000

Headings: 6914

Product description

The sample submitted is a terracotta stake, measuring about 7 1/2 inches in length, which will be imported in a variety of styles and used for craft decorating purposes.

CBP rationale

The applicable subheading for this terracotta stake will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles.

Full text

NY 810187 May 30, 1995 CLA-2-69:S:N:N3:227 810187 CATEGORY: Classification TARIFF NO.: 6914.90.8000 Ms. Barbara Pirk Westwater Enterprises 917 Mountain Avenue Mountainside, NJ 07092 RE: The tariff classification of a terracotta stake from China. Dear Ms. Pirk: In your letter dated April 27, 1995, you requested a tariff classification ruling. The sample submitted is a terracotta stake, measuring about 7 1/2 inches in length, which will be imported in a variety of styles and used for craft decorating purposes. The applicable subheading for this terracotta stake will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. The rate of duty will be 7.5 percent ad valorem. 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

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