The tariff classification of a decorative ceramic kit from China

NY L83274 March 23, 2005 CLA-2-69:RR:NC:1:126 L83274 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Wanda Habrial Binney & Smith, Inc. 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a decorative ceramic kit from China Dear Ms. Habrial: In your letter dated March 4, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample is being returned to you as requested. The subject article, designated in your letter as “Dream Pig Set” – item number 78-1460, is a kit consisting of one large ceramic (non-porcelain) piggy bank, 1 liner brush, 1 paint tray, 1 sheet of black felt circles, 1 sheet of circle and alphabet stencils, 4 triangular sponges and 5 pots of paint, all packed together for retail sale. The measurements are approximately 11 inches in height by 10 inches in width. The purpose of the kit is to decorate the exterior surface of the ceramic piggy bank with paint. The essential character of the kit is imparted by the ceramic piggy bank. The applicable subheading for the decorative ceramic piggy bank kit will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: other: other: 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