K86273 K8 Ruling Active

The tariff classification of a decorative ceramic article from China.

Issued June 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The submitted sample is a decorative ceramic (non-porcelain) article, item number 936919, that is referred to as the “Snowman Ceramic 15-inch Figurine.” This article depicts two laterally incorporated figurines consisting of a old man, stated to be Saint Nick, with his arm around the shoulder of a snowman. Both figures have blue-colored bodies with blue and brown hats, and the snowman is also wearing a color-coordinated scarf. It is stated that this article is intended for use as a Christmas figurine. Although this item may be marketed for sale during the Christmas season, its overall design is more for general use during the winter season.

CBP rationale

The applicable subheading for this decorative ceramic article 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 K86273 June 14, 2004 CLA-2-69:RR:NC:1:126 K86273 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative ceramic article from China. Dear Ms. Aldinger: In your letter dated May 19, 2004, you requested a tariff classification ruling. The submitted sample is a decorative ceramic (non-porcelain) article, item number 936919, that is referred to as the “Snowman Ceramic 15-inch Figurine.” This article depicts two laterally incorporated figurines consisting of a old man, stated to be Saint Nick, with his arm around the shoulder of a snowman. Both figures have blue-colored bodies with blue and brown hats, and the snowman is also wearing a color-coordinated scarf. It is stated that this article is intended for use as a Christmas figurine. Although this item may be marketed for sale during the Christmas season, its overall design is more for general use during the winter season. The applicable subheading for this decorative ceramic article 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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