N010924 N0 Ruling Active

The tariff classification of a decorative charger with metal stand from China.

Issued May 18, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The subject merchandise in question is identified as a “Floretta Charger w/ Stand”, Item # A2000003.

CBP rationale

The applicable subheading for the decorative charger with metal stand will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.

Full text

N010924 May 18, 2007 CLA-2-69:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Brandi Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a decorative charger with metal stand from China. Dear Ms. Nemitz: In your letter dated May 7, 2007, you requested a tariff classification ruling. The subject merchandise in question is identified as a “Floretta Charger w/ Stand”, Item # A2000003. You state that the charger is constructed of ceramic and the stand is metal. The dimensions for this item are 13.75 inches in diameter by 14.75 inches in height. The charger with stand, in its imported condition, is packaged in one box ready for retail sale. You also indicate that the charger is not equipped with the necessary hardware to hang on the wall, and that it is not intended to be used in any other manner, or to be displayed without its stand. You further state that this item is intended and marketed to be used as a decorative accessory, and is not intended to be used for any other purpose. In your facsimile dated May 16, 2007, you state that the ceramic is earthenware that has a solidly colored brown glaze, which is fired in high heat. As a result, it gives the charger a shiny appearance. You also state that this item does not have a metallic finish. The applicable subheading for the decorative charger with metal stand will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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