851364 85 Ruling Active

The tariff classification of ceramic figurines and a wooden display rack from Hong Kong.

Issued May 9, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.5000, 4420.90.8000

Headings: 4420, 6913

Product description

The display rack is valued at $3.32 and the six figurines are valued at $2.78. The articles are not considered a set for tariff purposes and are classified separately.

CBP rationale

The applicable subheading for the porcelain figurines will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles of porcelain or china. The applicable subheading for the wooden display rack will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94.

Full text

NY 851364 May 9, 1990 CLA-2-69:S:N:N3D:227 851364 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 4420.90.8000 Mr. W.C. McGehee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of ceramic figurines and a wooden display rack from Hong Kong. Dear Mr. McGehee: In your letter dated April 3, 1990, you requested a tariff classification ruling. The sample submitted item 510186, consists of a wooden display rack in the shape of Noah's Ark for hanging on a wall and six animal shaped porcelain figurines. The display rack is valued at $3.32 and the six figurines are valued at $2.78. The articles are not considered a set for tariff purposes and are classified separately. The applicable subheading for the porcelain figurines will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles of porcelain or china. The rate of duty will be 9 percent ad valorem. The applicable subheading for the wooden display rack will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 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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