CBP Ruling D89566 — The tariff classification of ceramic articles from Canada

Tariff classification

Headings: 6913

Product description

The subject merchandise, based on the pictures submitted, consists of the following articles: a) Porcelain Tea-light houses, items 632, 633 and 636 (difference in items is the size), each with a tea-light candle. Principal use is as decorative articles. b) Porcelain Tea-light houses, items 637 and 638, same as above but on stilts of wood. c) Stoneware boxes, items 640, 642 and 644, (difference in items is the size) with removable lids on wooden legs. Principal use is as decorative articles. d) Stoneware Hopper vessels, items 740 and 742, (difference in items is the size) with lids. Principal use is as decorative articles.

CBP rationale

The applicable subheading for the porcelain tea-light houses with or without stilts, items 632, 633, 636, 637 and 638, will be 6913.10.50, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain or china. The applicable subheading for the boxes on legs, items 640, 642 and 644, and the hopper vessels, items 740 and 742, will be 6913.90.50, HTS, which provides for other ornamental ceramic articles not of porcelain or china.

Full text

NY D89566 April 6, 1999 CLA-2-69:RR:NC:2:227 D89566 CATEGORY: Classification TARIFF NO.: 6913.10.50; 6913.90.50 Mr. Ian Johnston Second Sole Constructions 703 Carbonate Street Nelson, BC, V1L 4P9, Canada RE: The tariff classification of ceramic articles from Canada Dear Mr. Johnston: In your letter dated March 8, 1999, you requested a tariff classification ruling. The subject merchandise, based on the pictures submitted, consists of the following articles: a) Porcelain Tea-light houses, items 632, 633 and 636 (difference in items is the size), each with a tea-light candle. Principal use is as decorative articles. b) Porcelain Tea-light houses, items 637 and 638, same as above but on stilts of wood. c) Stoneware boxes, items 640, 642 and 644, (difference in items is the size) with removable lids on wooden legs. Principal use is as decorative articles. d) Stoneware Hopper vessels, items 740 and 742, (difference in items is the size) with lids. Principal use is as decorative articles. The applicable subheading for the porcelain tea-light houses with or without stilts, items 632, 633, 636, 637 and 638, will be 6913.10.50, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain or china. The rate of duty will be free. The applicable subheading for the boxes on legs, items 640, 642 and 644, and the hopper vessels, items 740 and 742, will be 6913.90.50, HTS, which provides for other ornamental ceramic articles not of porcelain or china. The rate of duty will be 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 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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