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The tariff classification of porcelain articles from China.
Issued August 6, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E84671 (August 6, 1999)
Tariff classification
HTS codes: 6913.10.5000, 9505.10.2500
Product description
You have submitted five samples of porcelain articles. Stock number 93085 is a 100% porcelain underglazed cross-shaped covered box. There are two styles, one with a little girl and the other with a little boy. The cover box measures 3-1/8” by 2-3/8” by 1-1/4” and the cross measures 2” by 1/8”. Stock number 93086 is an assortment of 100% porcelain underglazed hand figurines with a sleeping child in the palm. There are two styles, one with a boy and the other with a girl. This article measures 1.75” by 1.5” by 3.5”. Stock number 93079 is an assortment of dinner bells. They are made of 95% porcelain and 5% paint. There are four assorted styles. Each one has a different Santa face on the front. All of the bells say “1999 Christmas” on the front. The bells have 3-dimensional Christmas trees as handles. Stock number 93128 is an assortment of jade porcelain floral trinket boxes. They are made of 100% underglazed porcelain. The boxes measure 3-5/8” high. Stock number 93147 is an assortment of penguins. These tabletop decorations are made of 98% porcelain and 2% paint. The penguins are wearing scarves and hats. Your letter of inquiry states that these articles will be purchased and sold in you Christmas department during the holiday season. The samples are returned as you requested.
CBP rationale
The applicable subheading for stock numbers 93085, 93086, 93128 and 93147 will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other, other.
Full text
NY E84671 August 6, 1999 CLA-2-69:RR:NC:SP:222 E84671 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 9505.10.2500 Michele Smith Sears, Roebuck and Co., Inc. 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of porcelain articles from China. Dear Ms. Smith: In your letter dated July 2, 1999, you requested a classification ruling. You have submitted five samples of porcelain articles. Stock number 93085 is a 100% porcelain underglazed cross-shaped covered box. There are two styles, one with a little girl and the other with a little boy. The cover box measures 3-1/8” by 2-3/8” by 1-1/4” and the cross measures 2” by 1/8”. Stock number 93086 is an assortment of 100% porcelain underglazed hand figurines with a sleeping child in the palm. There are two styles, one with a boy and the other with a girl. This article measures 1.75” by 1.5” by 3.5”. Stock number 93079 is an assortment of dinner bells. They are made of 95% porcelain and 5% paint. There are four assorted styles. Each one has a different Santa face on the front. All of the bells say “1999 Christmas” on the front. The bells have 3-dimensional Christmas trees as handles. Stock number 93128 is an assortment of jade porcelain floral trinket boxes. They are made of 100% underglazed porcelain. The boxes measure 3-5/8” high. Stock number 93147 is an assortment of penguins. These tabletop decorations are made of 98% porcelain and 2% paint. The penguins are wearing scarves and hats. Your letter of inquiry states that these articles will be purchased and sold in you Christmas department during the holiday season. The samples are returned as you requested. The applicable subheading for stock numbers 93085, 93086, 93128 and 93147 will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other, other. The rate of duty will be free. The applicable subheading for stock number 93079, will be 9505.10.2500, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: other, other. 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 Specialists George Kalkines at 212-637-7073 or Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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