G86428 G8 Ruling Active

The tariff classification of decorative plates with rack from China.

Issued January 25, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

The merchandise consists of three decorative porcelain plates, measuring approximately 8 3/8 inches in diameter, that depict a different design of a majestic eagle. These plates are accompanied by a three-tiered metal rack, measuring about 25 ¾ inches in height by 11 inches at its widest dimension, that features three scrolled plate holders as well as two holes near its top portion for ease in hanging. There is also a two-dimensional figure of a metal eagle, measuring nearly 5 inches high by 11 inches wide, that is designed to be screwed onto the top of the rack. The essential character of this composite good has been found to be imparted by the ornate porcelain plates.

CBP rationale

The applicable subheading for these decorative porcelain plates with metal rack will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of porcelain or china, other.

Full text

NY G86428 January 25, 2001 CLA-2-69:RR:NC:2:227 G86428 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of decorative plates with rack from China. Dear Ms. Dorfman: In your letter dated January 5, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted, referred to as the YER–3-Tiered Plate Rack with Plate Set, is a composite good of ceramic plates designed to be fitted onto a metal rack. The merchandise consists of three decorative porcelain plates, measuring approximately 8 3/8 inches in diameter, that depict a different design of a majestic eagle. These plates are accompanied by a three-tiered metal rack, measuring about 25 ¾ inches in height by 11 inches at its widest dimension, that features three scrolled plate holders as well as two holes near its top portion for ease in hanging. There is also a two-dimensional figure of a metal eagle, measuring nearly 5 inches high by 11 inches wide, that is designed to be screwed onto the top of the rack. The essential character of this composite good has been found to be imparted by the ornate porcelain plates. The applicable subheading for these decorative porcelain plates with metal rack will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of porcelain or china, other. The rate of duty will be free. In regard to your query concerning import restrictions, there are no current quota and visa requirements with respect to this merchandise. 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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