A87142 A8 Ruling Active

The tariff classification of a decorative ceramic article from China.

Issued September 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

It is noted that the glass globe, which is affixed to the palm of the hand, contains the ceramic figures depicting a cat on a group of pumpkins in a Halloween motif. At its base, there is an electrical on/off switch mechanism which, when activated, emits an eerie sound. Although

CBP rationale

a water-filled glass globe. It is noted that the glass globe, which is affixed to the palm of the hand, contains the ceramic figures depicting a cat on a group of pumpkins in a Halloween motif. At its base, there is an electrical on/off switch mechanism which, when activated, emits an eerie sound. Although you state that the sound feature is the central component of the item, it has been determined that the essential character of this composite article is imparted by the ceramic portion in noting its overall weight, bulk and visual effect. The applicable subheading for this decorative ceramic article 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 6.6 percent ad valorem.

Full text

NY A87142 September 23, 1996 CLA-2-69:RR:NC:GI: 227 A87142 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Paul Leitner Continental Agency 135 Brea Canyon Road City of Industry, CA 97189 RE: The tariff classification of a decorative ceramic article from China. Dear Mr. Leitner: In your letter dated August 19, 1996, on behalf of Glama International Corporation, you requested a tariff classification ruling. The sample submitted is a decorative composite article which consists of a wrapped ceramic hand, simulating a mummy's hand, that is holding a water-filled glass globe. It is noted that the glass globe, which is affixed to the palm of the hand, contains the ceramic figures depicting a cat on a group of pumpkins in a Halloween motif. At its base, there is an electrical on/off switch mechanism which, when activated, emits an eerie sound. Although you state that the sound feature is the central component of the item, it has been determined that the essential character of this composite article is imparted by the ceramic portion in noting its overall weight, bulk and visual effect. The applicable subheading for this decorative ceramic article 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 6.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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