The tariff classification of a ceramic pot and candle holderfrom Canada.
Issued September 14, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.90.5000, 9405.50.4000
Product description
the following: a) a decorative glazed ceramic pot with shaft, known as the "Holee Pot", which is designed to be used for a patio table, noting that the patio umbrella shaft will go through the pot; b) a glazed ceramic candle holder possessing a base of 1.5 inches and a depth of 1 inch.
CBP rationale
The applicable subheading for the "Holee Pot" will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The applicable subheading for the ceramic candle holder will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, and dutiable at the rate of 7.
Full text
NY 889584 September 14, 1993 CLA-2-69:S:N:N3:227 889584 CATEGORY: Classification TARIFF NOS.: 6913.90.5000 and 9405.50.4000 Mr. Ian M. Lauchlan Symportian Internationale Inc. 41 Oxford Baie d'Urfe, Quebec H9X 2T6 Canada RE: The tariff classification of a ceramic pot and candle holder from Canada. Dear Mr. Lauchlan: In your letter dated August 13, 1993, you requested a tariff classification ruling. The merchandise at issue consists of the following: a) a decorative glazed ceramic pot with shaft, known as the "Holee Pot", which is designed to be used for a patio table, noting that the patio umbrella shaft will go through the pot; b) a glazed ceramic candle holder possessing a base of 1.5 inches and a depth of 1 inch. The applicable subheading for the "Holee Pot" will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 7 percent ad valorem. The applicable subheading for the ceramic candle holder will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, and dutiable at the rate of 7.6 percent ad valorem. Goods classifiable under subheading 6913.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 9405.50.4000, HTS, having originated in the territory of Canada, will be entitled to a 3.8 percent ad valorem rate of duty under the United States-Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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