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868389 86 Ruling Active

The tariff classification of a ceramic figurine from Taiwan.

Issued November 12, 1991 by U.S. Customs and Border Protection.

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86 868389 (November 12, 1991)

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

5" high. It has a small ghost-like figure with eleven skulls situated around its base. It pos-sesses three star-like openings on the front portion of its body, in addition to an electrical cord with a light bulb that is designed to be inserted into its bottom opening for decorative lighting purposes.

CBP rationale

The applicable subheading for this ceramic figurine will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles.

Full text

NY 868389 November 12, 1991 CLA-2-69:S:N:N3D:227 868389 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Lawrence B. Teodoro Dakin, Inc. 7000 Marina Blvd Brisbane, CA 94005 RE: The tariff classification of a ceramic figurine from Taiwan. Dear Mr. Teodoro: In your letter dated October 18, 1991, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic figurine of a decorative lighted witch, item number 16-1050, which measures approximately 7.5" high. It has a small ghost-like figure with eleven skulls situated around its base. It pos-sesses three star-like openings on the front portion of its body, in addition to an electrical cord with a light bulb that is designed to be inserted into its bottom opening for decorative lighting purposes. The applicable subheading for this ceramic figurine will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles...other. The rate of duty will be 7 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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