850919 85 Ruling Active

The tariff classification of ornamental ceramic articles from China.

Issued April 19, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.5000, 9505.10.5000

Headings: 9505, 6913

Product description

Item 23007, described as a candle house, is made of porcelain and depicts a house at winter time. There is a place within the house for a candle which, if lit, would illuminate the inside of the house. Item 22979, described as a Santa votive, is made of porcelain and depicts Santa Claus. The figurine measures 7 inches in height and has a place within Santa for a candle which, if lit, would illuminate the inside of the figurine.

CBP rationale

The applicable subheading for item 23007 will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain or china. The applicable subheading for item 22979 will be 9505.10.5000, HTS, which provides for other Christmas articles.

Full text

NY 850919 APR 19 1990 CLA-2-69:S:N:N3D:227 850919 CATEGORY: Classification TARIFF NOS.: 6913.10.5000; 9505.10.5000 Ms. Cindy Drozdowski Action Industries, Inc. Allegheny Industrial Park Cheswick, Pennsylvania 15024 RE: The tariff classification of ornamental ceramic articles from China. Dear Ms. Drozdowski: In your letter dated March 26, 1990, you requested a tariff classification ruling. Samples of the articles at issue, item 23007 and item 22979, were submitted with your request. Item 23007, described as a candle house, is made of porcelain and depicts a house at winter time. There is a place within the house for a candle which, if lit, would illuminate the inside of the house. Item 22979, described as a Santa votive, is made of porcelain and depicts Santa Claus. The figurine measures 7 inches in height and has a place within Santa for a candle which, if lit, would illuminate the inside of the figurine. The applicable subheading for item 23007 will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain or china. The rate of duty will be 9 percent ad valorem. The applicable subheading for item 22979 will be 9505.10.5000, HTS, which provides for other Christmas articles. The rate of duty will be 5.8 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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