F81592 F8 Ruling Active

The tariff classification of decorative ceramic candleholders and bells from Spain.

Issued January 26, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000, 9405.50.4000

Headings: 9405, 6913

Product description

The subject merchandise, based on the photos and information submitted, consists of the following ceramic articles of earthenware: decorative candleholders that measure approximately 4 ½ to 8 inches in height; and a decorative bell in the form of a lady-shaped figurine that measures about 4 ½ inches high, all possessing hand-painted designs. It is suggested that these items are properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware…other than of porcelain or china…of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since this merchandise is considered to be neither tableware nor kitchenware for tariff purposes, consideration of classification under subheading 6912.00.1000, HTS, is precluded.

CBP rationale

The applicable subheading for the ceramic candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The applicable subheading for the decorative ceramic bell will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other.

Full text

NY F81592 January 26, 2000 CLA-2-94:RR:NC:2:227 F81592 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 6913.90.5000 Ms. Angela Bloch 15020 Thicket Court Waterford, VA 20197 RE: The tariff classification of decorative ceramic candleholders and bells from Spain. Dear Ms. Bloch: In your letter received in this office on January 6, 2000, you requested a tariff classification ruling. The subject merchandise, based on the photos and information submitted, consists of the following ceramic articles of earthenware: decorative candleholders that measure approximately 4 ½ to 8 inches in height; and a decorative bell in the form of a lady-shaped figurine that measures about 4 ½ inches high, all possessing hand-painted designs. It is suggested that these items are properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware…other than of porcelain or china…of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since this merchandise is considered to be neither tableware nor kitchenware for tariff purposes, consideration of classification under subheading 6912.00.1000, HTS, is precluded. The applicable subheading for the ceramic candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the decorative ceramic bell will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. 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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