The tariff classification of decorative ceramic articles from China.
Issued July 7, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.10.5000, 9505.10.2500
Product description
The frontal exterior of one item depicts in relief the Virgin Mary and the Baby Jesus with an angel hovering around them, while the exterior of the other article displays in relief two angel-like figures praying over the Baby Jesus. There is a floral-like motif around their border as well as small apertures and a star-like cutout located about their upper portion. Further, there is an open receptacle, extending around the bottom posterior, for the insertion of a candle (not included) which when lit will serve to enhance the exterior decorative features. b) three festive porcelain fireplace-like figures, item number H-74-T-8485, which measure approximately 3 1/2 inches by 3 1/4 inches. It is noted that two of the fireplaces depict the figurine of Santa in front of them, while the remaining one features the figurine of a cat with festive hat and candy cane at its forepart. All of these articles possess a semicircular-shaped receptacle situated behind the fireplace. Each receptacle has a tealight candle, in a fitted cylindrical-shaped metal container, which when lit will serve to enhance the exterior decorative features of the article.
CBP rationale
The applicable subheading for the decorative porcelain articles depicting the Baby Jesus with the Virgin Mary and the angel-like figures as well as the fireplace with cat will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The applicable subheading for the decorative porcelain fireplaces with Santa will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles.
Full text
NY C89125 July 7, 1998 CLA-2-69:RR:NC:2:227 C89125 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 9505.10.2500 Ms. Rosy Curbelo Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of decorative ceramic articles from China. Dear Ms. Curbelo: In your letter received in this office on June 15, 1998, you requested a tariff classification ruling. The samples submitted consist of the following items: a) two round arch-shaped porcelain articles, item number H-74-T-8208, which measure approximately 5 1/2 inches in height by 4 inches at the widest dimension. The frontal exterior of one item depicts in relief the Virgin Mary and the Baby Jesus with an angel hovering around them, while the exterior of the other article displays in relief two angel-like figures praying over the Baby Jesus. There is a floral-like motif around their border as well as small apertures and a star-like cutout located about their upper portion. Further, there is an open receptacle, extending around the bottom posterior, for the insertion of a candle (not included) which when lit will serve to enhance the exterior decorative features. b) three festive porcelain fireplace-like figures, item number H-74-T-8485, which measure approximately 3 1/2 inches by 3 1/4 inches. It is noted that two of the fireplaces depict the figurine of Santa in front of them, while the remaining one features the figurine of a cat with festive hat and candy cane at its forepart. All of these articles possess a semicircular-shaped receptacle situated behind the fireplace. Each receptacle has a tealight candle, in a fitted cylindrical-shaped metal container, which when lit will serve to enhance the exterior decorative features of the article. The applicable subheading for the decorative porcelain articles depicting the Baby Jesus with the Virgin Mary and the angel-like figures as well as the fireplace with cat 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. The applicable subheading for the decorative porcelain fireplaces with Santa will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles...other articles for Christmas festivities. The rate of duty will be free. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax- filled containers are subject to the Antidumping Act on petroleum-wax candles from China. Therefore, the value of the candles and their metal containers will be assessed an antidumping duty of 54.21 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, Robert B. Swierupski Director, National Commodity Specialist Division
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