The tariff classification of decorative porcelain plates with and without a metal display rack from China.
Issued November 14, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.10.5000
Headings: 6913
Product description
Sample of ceramic plate was sent to our laboratory for analysis and subsequently found to be of “porcelain.” The submitted sample is an ornamental wall display set (item number PLTRK 32) that is referred to as the “Americana Plates and Rack.” It consists of three decorative porcelain plates, measuring about 8 inches in diameter, that are inserted into a metal display rack measuring about 30 inches in height. The plates, which indicate “For Decorative Purposes Only” on the back, depict various designs of stars and stripes. Further, this set features a metal U.S. flag-shaped décor affixed to the top of the rack. It is found that the essential character of this set, imported in a manner suitable for sale directly to users without repacking, is imparted by the porcelain plates in noting that these plates can also be imported without the metal display rack.
CBP rationale
The applicable subheading for the ornamental wall display set (porcelain plates with metal display rack), item number PLTRK 32, 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 applicable subheading for the above-described decorative porcelain plates sans the metal display rack will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles, of porcelain or china, other.
Full text
NY J88627 November 14, 2003 CLA-2-69:RR:NC:1:127 J88627 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Mr. John Yang C&F Trading Corporation 52 North Main Street P.O. Box 252 Marlboro, NJ 07746 RE: The tariff classification of decorative porcelain plates with and without a metal display rack from China. Dear Mr. Yang: In your letter dated August 27, 2003, you requested a tariff classification ruling. Sample of ceramic plate was sent to our laboratory for analysis and subsequently found to be of “porcelain.” The submitted sample is an ornamental wall display set (item number PLTRK 32) that is referred to as the “Americana Plates and Rack.” It consists of three decorative porcelain plates, measuring about 8 inches in diameter, that are inserted into a metal display rack measuring about 30 inches in height. The plates, which indicate “For Decorative Purposes Only” on the back, depict various designs of stars and stripes. Further, this set features a metal U.S. flag-shaped décor affixed to the top of the rack. It is found that the essential character of this set, imported in a manner suitable for sale directly to users without repacking, is imparted by the porcelain plates in noting that these plates can also be imported without the metal display rack. The applicable subheading for the ornamental wall display set (porcelain plates with metal display rack), item number PLTRK 32, 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. The applicable subheading for the above-described decorative porcelain plates sans the metal display rack will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles, of porcelain or china, 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 Specialist George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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