The tariff classification of a ceramic ornamental article from China.
Issued September 11, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.10.5000
Headings: 6913
GRI rules applied: GRI 3(c)
Product description
It contains a porcelain figurine of a cat that is surrounded by wood-like straw and holly berries. It is noted that the basket is covered with Christmas green and red plaid fabric, while its handle is covered with ivory lace-like trimming. It has been determined that there is no one component of this composite good that imparts the essential character of the article and, therefore, in noting GRI 3(c), the subject item will be classified under the heading (6913, HTS) which occurs last in numerical order among those which equally merit consideration.
CBP rationale
The applicable subheading for the "Christmas Cat-in-Basket Decoration," item number 95043, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain.
Full text
NY 813718 September 11, 1995 CLA-2-69:S:N:N3:227 813718 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a ceramic ornamental article from China. Dear Ms. Aldinger: In your letter received in this office on August 13, 1995, you requested a tariff classification ruling. The sample submitted is the "Christmas Cat-in-Basket Decoration," item number 95043, which consists of a plaited bamboo and fern basket measuring approximately 5 1/2 inches long. It contains a porcelain figurine of a cat that is surrounded by wood-like straw and holly berries. It is noted that the basket is covered with Christmas green and red plaid fabric, while its handle is covered with ivory lace-like trimming. It has been determined that there is no one component of this composite good that imparts the essential character of the article and, therefore, in noting GRI 3(c), the subject item will be classified under the heading (6913, HTS) which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the "Christmas Cat-in-Basket Decoration," item number 95043, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free. 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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