CBP Ruling N174984 — The tariff classification of ornamental ceramic articles from China.

Tariff classification

Headings: 6913

Product description

The merchandise under consideration is the Ceramic Clover Hanger, item number C920826, and the Inspirational Plaque 6 In, item number C920771X. These items are made of dolomite ceramic. The Ceramic Clover Hanger is a shamrock-shaped plaque measuring approximately 8 inches high by 8 inches wide at its widest points. It is decorated with shamrock shapes in relief, some of which have been colored green. At the top of the plaque is a hole through which a green ribbon has been threaded. The Inspirational Plaque 6 In consists of two plaques which will be sold separately under the same item number. The first is a rectangular plaque measuring approximately 6 inches high by 5 inches wide decorated with scrollwork, painted shamrocks and the words “Irish Blessing.” The second plaque is round with scalloped edges, measures approximately 6 inches in diameter, and has been decorated with painted scrollwork, shamrocks, and a message. The top of each plaque features two holes through which green ribbon has been threaded.

CBP rationale

The applicable subheading for the Ceramic Clover Hanger, item number C920826, and the Inspirational Plaque 6 In, item number C920771X, 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

N174984 July 27, 2011 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Jennifer N. Bailey Nantucket Distributing Company Inc. 64 Leona Drive Middleboro, MA 02346 RE: The tariff classification of ornamental ceramic articles from China. Dear Ms. Bailey: In your letter dated July 13, 2011, you requested a tariff classification ruling. The merchandise under consideration is the Ceramic Clover Hanger, item number C920826, and the Inspirational Plaque 6 In, item number C920771X. These items are made of dolomite ceramic. The Ceramic Clover Hanger is a shamrock-shaped plaque measuring approximately 8 inches high by 8 inches wide at its widest points. It is decorated with shamrock shapes in relief, some of which have been colored green. At the top of the plaque is a hole through which a green ribbon has been threaded. The Inspirational Plaque 6 In consists of two plaques which will be sold separately under the same item number. The first is a rectangular plaque measuring approximately 6 inches high by 5 inches wide decorated with scrollwork, painted shamrocks and the words “Irish Blessing.” The second plaque is round with scalloped edges, measures approximately 6 inches in diameter, and has been decorated with painted scrollwork, shamrocks, and a message. The top of each plaque features two holes through which green ribbon has been threaded. The applicable subheading for the Ceramic Clover Hanger, item number C920826, and the Inspirational Plaque 6 In, item number C920771X, 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 general 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 Nicole Sullivan at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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