B87917 B8 Ruling Active

The tariff classification of a decorative plant stand from China.

Issued August 18, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.2000

Headings: 6913

Product description

It is made up of a metal frame with a flat top portion which consists of a removable square-shape ceramic tile that measures about 36 square inches in surface area and possesses a floral-like design. It has been determined that the essential character of this composite article is imparted by the ornamental ceramic tile.

CBP rationale

The applicable subheading for this decorative ceramic article, item number 972579, will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental articles of ceramic tile.

Full text

NY B87917 August 18, 1997 CLA-2-69:RR:NC:2: 227 B87917 CATEGORY: Classification TARIFF NO.: 6913.90.2000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative plant stand from China. Dear Ms. Aldinger: In your letter dated July 16, 1997, you requested a tariff classification ruling. The sample submitted is a decorative four-legged plant stand, item number 972579, which measures approximately 5 inches in height. It is made up of a metal frame with a flat top portion which consists of a removable square-shape ceramic tile that measures about 36 square inches in surface area and possesses a floral-like design. It has been determined that the essential character of this composite article is imparted by the ornamental ceramic tile. The applicable subheading for this decorative ceramic article, item number 972579, will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental articles of ceramic tile. The rate of duty will be 1.7 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 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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