CBP Ruling K84943 — The tariff classification of a decorative ceramic article from China.

Tariff classification

Headings: 6913

Product description

You submitted three samples that were requested to be returned. The samples of the two metal luminaries, item number 320346, which were classified in New York Ruling K84949, dated April 8, 2004, were already returned. However, the sample of the ceramic snowman-shaped figurine (item number 320347), which is the subject of NY Ruling K84943, was destroyed during the Customs’ lab analysis. The subject merchandise, based on the submitted sample, is a decorative three-dimensional ceramic (non-porcelain) snowman, item number 320347, that measures approximately 6 ¾ inches in height and features motifs of star and snowflake-shaped cutouts. This snowman figurine is depicted wearing a seasonal plaid scarf, red and green mittens, and a black hat with a snow-covered top. It incorporates a loop-shaped metal rope with four small red metal balls, all affixed to the mittens for simulating the effect of holding it over his head. Moreover, there is an arch-shaped lower-posterior opening for the insertion of a tealight candle that will be utilized to enhance the decorative effect of the article. You claim that this merchandise should be properly classified under heading 9505, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical articles; parts and accessories thereof. However, the snowman figurine is not an accepted symbol of Christmas, and in regard to its décor, it has unlimited use during the winter season, thereby precluding consideration of classification under heading 9505, HTS.

CBP rationale

it over his head. Moreover, there is an arch-shaped lower-posterior opening for the insertion of a tealight candle that will be utilized to enhance the decorative effect of the article. You claim that this merchandise should be properly classified under heading 9505, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical articles; parts and accessories thereof. However, the snowman figurine is not an accepted symbol of Christmas, and in regard to its décor, it has unlimited use during the winter season, thereby precluding consideration of classification under heading 9505, HTS. The applicable subheading for this decorative ceramic article, item number 320347, 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.

Full text

NY K84943 July 1, 2004 CLA-2-69:RR:NC:1:126 K84943 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Yolanda S. Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a decorative ceramic article from China. Dear Ms. Massey: In your letter dated March 31, 2004, you requested a tariff classification ruling. You submitted three samples that were requested to be returned. The samples of the two metal luminaries, item number 320346, which were classified in New York Ruling K84949, dated April 8, 2004, were already returned. However, the sample of the ceramic snowman-shaped figurine (item number 320347), which is the subject of NY Ruling K84943, was destroyed during the Customs’ lab analysis. The subject merchandise, based on the submitted sample, is a decorative three-dimensional ceramic (non-porcelain) snowman, item number 320347, that measures approximately 6 ¾ inches in height and features motifs of star and snowflake-shaped cutouts. This snowman figurine is depicted wearing a seasonal plaid scarf, red and green mittens, and a black hat with a snow-covered top. It incorporates a loop-shaped metal rope with four small red metal balls, all affixed to the mittens for simulating the effect of holding it over his head. Moreover, there is an arch-shaped lower-posterior opening for the insertion of a tealight candle that will be utilized to enhance the decorative effect of the article. You claim that this merchandise should be properly classified under heading 9505, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical articles; parts and accessories thereof. However, the snowman figurine is not an accepted symbol of Christmas, and in regard to its décor, it has unlimited use during the winter season, thereby precluding consideration of classification under heading 9505, HTS. The applicable subheading for this decorative ceramic article, item number 320347, 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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