N076717 N0 Ruling Active

The tariff classification of a decorative ceramic article from China.

Issued September 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The submitted sample is identified as “Mushroom Windchime”, SKU #67630. The item is a mushroom shaped decorative ceramic article of stoneware that is designed for use in a garden or flower bed. It measures approximately 9 ½” in height, and is comprised of a bell-shaped cap with a red decorative pattern, and a curved stem that keeps the item anchored to the ground. When the mushroom cap is placed atop the stem, the cap rocks, creating a chiming sound. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the decorative ceramic article identified as “Mushroom Windchime”, SKU #67630, 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

N076717 September 30, 2009 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a decorative ceramic article from China. Dear Ms. Pendris: In your letter dated September 16, 2009, you requested a tariff classification ruling. The submitted sample is identified as “Mushroom Windchime”, SKU #67630. The item is a mushroom shaped decorative ceramic article of stoneware that is designed for use in a garden or flower bed. It measures approximately 9 ½” in height, and is comprised of a bell-shaped cap with a red decorative pattern, and a curved stem that keeps the item anchored to the ground. When the mushroom cap is placed atop the stem, the cap rocks, creating a chiming sound. Your sample is being returned as requested. The applicable subheading for the decorative ceramic article identified as “Mushroom Windchime”, SKU #67630, 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% 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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