This ruling has been revoked and is no longer current.
Superseded by {H040755}.
The tariff classification of decorative ceramic articles from China.
Issued January 8, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K80905 (January 8, 2004)
Tariff classification
HTS codes: 6913.90.5000
Headings: 6913
Product description
Samples are being returned as requested. The submitted samples are two butterfly-shaped ceramic (non-porcelain) articles, item number 934284, that measure approximately 6 ½ inches at their longest point. Each one features four small compartments that depict the exterior portion of the wings. You indicate that these articles are classified under subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…other, suitable for food or drink contact. However, since this merchandise is found to be decorative multifunctional articles, consideration of classification under subheading 6912.00.4810, HTS, is precluded.
CBP rationale
The applicable subheading for these decorative ceramic articles 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 K80905 January 8, 2004 CLA-2-69:RR:NC:1:127 K80905 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative ceramic articles from China. Dear Ms. Butterline: In your letter dated December 10, 2003, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples are two butterfly-shaped ceramic (non-porcelain) articles, item number 934284, that measure approximately 6 ½ inches at their longest point. Each one features four small compartments that depict the exterior portion of the wings. You indicate that these articles are classified under subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…other, suitable for food or drink contact. However, since this merchandise is found to be decorative multifunctional articles, consideration of classification under subheading 6912.00.4810, HTS, is precluded. The applicable subheading for these decorative ceramic articles 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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