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C80714 C8 Ruling Active

The tariff classification of a porcelain cachou box from England.

Issued November 3, 1997 by U.S. Customs and Border Protection.

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C8 C80714 (November 3, 1997)

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

" It consists of a porcelain hollowed bird-like figurine, measuring approximately 2 1/2 inches in height, that is situated on a flat enamel base which, when rotated, opens to a small container for holding pills or pastilles. You contend that this item should be properly classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. However, since the essential character of this composite article is imparted by the porcelain portion, consideration of classification under the above subheading is precluded.

CBP rationale

pills or pastilles. You contend that this item should be properly classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. However, since the essential character of this composite article is imparted by the porcelain portion, consideration of classification under the above subheading is precluded. The applicable subheading for the decorative porcelain cachou box 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.

Full text

NY C80714 November 3, 1997 CLA-2-69:RR:NC:2:227 C80714 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Connie Groat Freight-Base Custom Brokers, Inc. P.O. Box 66479 Chicago AMF, IL 60666 RE: The tariff classification of a porcelain cachou box from England. Dear Ms. Groat: In your letter dated October 13, 1997, on behalf of Bilston & Battersea Enamels, you requested a tariff classification ruling. The sample submitted is a decorative ceramic cachou box, referred to as the "Kingfisher," which is part of the "Halcyon Days Bonbonnieres." It consists of a porcelain hollowed bird-like figurine, measuring approximately 2 1/2 inches in height, that is situated on a flat enamel base which, when rotated, opens to a small container for holding pills or pastilles. You contend that this item should be properly classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. However, since the essential character of this composite article is imparted by the porcelain portion, consideration of classification under the above subheading is precluded. The applicable subheading for the decorative porcelain cachou box 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, Robert B. Swierupski Director, National Commodity Specialist Division

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