CBP Ruling F81600 — The tariff classification of decorative ceramic baskets and planters from Spain.

Tariff classification

Headings: 6913

Product description

The subject merchandise, based on the photos and information submitted, consists of the following decorative articles: ceramic baskets of earthenware that measure approximately 5 by 7 by 7 inches and 3 by 5 by 4 inches; and ceramic planters of earthenware measuring about 5 to 10 inches in height by 4 ½ to 8 inches in diameter, all possessing hand-painted designs on their exterior. 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 the decorative baskets and planters are 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 decorative ceramic baskets and planters 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 F81600 January 27, 2000 CLA-2-69:RR:NC:2:227 F81600 CATEGORY: Classification TARIFF NO.:6913.90.5000 Ms. Angela Bloch 15020 Thicket Court Waterford, VA 20197 RE: The tariff classification of decorative ceramic baskets and planters 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 decorative articles: ceramic baskets of earthenware that measure approximately 5 by 7 by 7 inches and 3 by 5 by 4 inches; and ceramic planters of earthenware measuring about 5 to 10 inches in height by 4 ½ to 8 inches in diameter, all possessing hand-painted designs on their exterior. 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 the decorative baskets and planters are 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 decorative ceramic baskets and planters 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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