The tariff classification of a lighted porcelain figurine from China and Taiwan.
Issued May 22, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.10.5000
Headings: 6913
Product description
It measures approximately 7 inches in height by 9 inches in width and incorporates, through an aperture at the bottom portion of the base, an electrical cord with a single bulb receptacle and rotary on-off switch mechanism. It is noted that the purpose of the light serves to enhance the decorative appeal of the article. You claim that the subject merchandise should be properly classified under subheading 9505.10.25, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities...other Christmas ornaments, or alternatively classified under subheading 6913.10.5000, HTS, which provides for other ornamental ceramic articles of porcelain. In support of your claim for subheading 9505.10.25, HTS, you note that in a recent court decision, Midwest of Canon Falls v. United States (Slip-Op. 96-19), certain articles that were not ostensibly festive in nature were classified as such under subheading 9505, HTS. However, in regard to the instant article at hand, it has been determined that "angels" are not traditionally associated with Christmas nor any other festival and, therefore, are precluded from consideration of classification as a Christmas ornament under subheading 9505.10.25, HTS.
CBP rationale
The applicable subheading for the porcelain angel figurine, item number PP-154893, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain.
Full text
NY B85344 May 22, 1997 CLA-2-69:RR:NC:2: 227 B85344 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. Counselors at Law One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a lighted porcelain figurine from China and Taiwan. Dear Mr. Eisen: In your letter dated May 9, 1997, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a white bisque porcelain figurine, referred to as the "Light-Up Angel Ornament" (item number PP 154893), which consists of a seated angel-like figure playing a lute. It measures approximately 7 inches in height by 9 inches in width and incorporates, through an aperture at the bottom portion of the base, an electrical cord with a single bulb receptacle and rotary on-off switch mechanism. It is noted that the purpose of the light serves to enhance the decorative appeal of the article. You claim that the subject merchandise should be properly classified under subheading 9505.10.25, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities...other Christmas ornaments, or alternatively classified under subheading 6913.10.5000, HTS, which provides for other ornamental ceramic articles of porcelain. In support of your claim for subheading 9505.10.25, HTS, you note that in a recent court decision, Midwest of Canon Falls v. United States (Slip-Op. 96-19), certain articles that were not ostensibly festive in nature were classified as such under subheading 9505, HTS. However, in regard to the instant article at hand, it has been determined that "angels" are not traditionally associated with Christmas nor any other festival and, therefore, are precluded from consideration of classification as a Christmas ornament under subheading 9505.10.25, HTS. The applicable subheading for the porcelain angel figurine, item number PP-154893, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free. 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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