M81490 M8 Ruling Active

The tariff classification of a decorative ceramic article from China

Issued April 12, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The submitted article, designated in your letter as “Snowman Tea Light Holder” – item number 50460, is a decorative, three-dimensional, hand-painted ceramic (dolomite) snowman figurine measuring approximating 4 ¼ inches in length by 4 ½ inches in width by 6 ¼ inches in height. The snowman figurine has four circle cutouts for his smile and a star-shaped cutout on top of his stovepipe hat. The back of the article has a 2 ½ inch hollow opening which allows for placement of a tealight candle. Although this product can accommodate a candle, the illumination of the candle when lit only serves to enhance the decorative ceramic article.

CBP rationale

The applicable subheading for the decorative ceramic article, item number 50460, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other.

Full text

NY M81490 April 12, 2006 CLA-2-69:RR:NC:1:126 M81490 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a decorative ceramic article from China Dear Ms. Marcoux: In your letter dated March 15, 2006, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The submitted article, designated in your letter as “Snowman Tea Light Holder” – item number 50460, is a decorative, three-dimensional, hand-painted ceramic (dolomite) snowman figurine measuring approximating 4 ¼ inches in length by 4 ½ inches in width by 6 ¼ inches in height. The snowman figurine has four circle cutouts for his smile and a star-shaped cutout on top of his stovepipe hat. The back of the article has a 2 ½ inch hollow opening which allows for placement of a tealight candle.      Although this product can accommodate a candle, the illumination of the candle when lit only serves to enhance the decorative ceramic article.  The applicable subheading for the decorative ceramic article, item number 50460, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →