CBP Ruling N025038 — The tariff classification of decorative ceramic articles from China.

Tariff classification

Headings: 6913

Product description

The merchandise under consideration is a decorative ceramic article identified as a Halloween lantern, CVS item number 456124. It is made of 95% dolomite and 5% metal. The body of the lantern is comprised of the dolomite and the metal is represented by a wire handle which attaches to each side. There are two styles: The first style is a pumpkin in which the eyes and mouth are cut out to resemble a jack-o’-lantern. The second style is a spider and web with a circular cut out around the spider. Both styles have an opening in the back in order to accommodate a votive or tealight candle, and small holes on top for ventilation. Although the subject Halloween lanterns can accommodate a candle, the illumination of the candle when lit only serves to enhance the articles. They are not designed, nor are they principally used, to provide light. They will not be purchased for their lighting characteristics. Therefore, they do not meet the term of “Lamps and lighting fittings” under Heading 9405, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the decorative ceramic articles identified as Halloween lantern, CVS item number 456124, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.

Full text

N025038 March 27, 2008 CLA-2-69:OT:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Una Gauthier Barthco International, Inc. 2200 Broneing Highway, Suite 200 Baltimore, MD 21224 RE: The tariff classification of decorative ceramic articles from China. Dear Ms. Gauthier: In your letter dated March 19, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The merchandise under consideration is a decorative ceramic article identified as a Halloween lantern, CVS item number 456124. It is made of 95% dolomite and 5% metal. The body of the lantern is comprised of the dolomite and the metal is represented by a wire handle which attaches to each side. There are two styles: The first style is a pumpkin in which the eyes and mouth are cut out to resemble a jack-o’-lantern. The second style is a spider and web with a circular cut out around the spider. Both styles have an opening in the back in order to accommodate a votive or tealight candle, and small holes on top for ventilation. Although the subject Halloween lanterns can accommodate a candle, the illumination of the candle when lit only serves to enhance the articles. They are not designed, nor are they principally used, to provide light. They will not be purchased for their lighting characteristics. Therefore, they do not meet the term of “Lamps and lighting fittings” under Heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the decorative ceramic articles identified as Halloween lantern, CVS item number 456124, 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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