The tariff classification of a stoneware ceramic decorative article from China.

N199455 February 22, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a stoneware ceramic decorative article from China. Dear Mr. Morse: In your letter dated December 1, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. Ruling N196536, dated January 9, 2012, was issued for the second item included in this request. The merchandise under consideration is described as a Fish Luminary, item number 3019699. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Fish Luminary measures approximately 12 ¼ inches high by 11 inches long by 6 inches wide at its widest points. It is shaped to resemble a stylized angelfish and features various-sized vertical cutouts along its body. Within the luminary is a 5 ¼ inch high pillar-style LED candle powered by four “AA” batteries. When illuminated, the light from the LED candle shines through the cutouts, enhancing the overall decorative effect of the article. In your ruling request you state that the Fish Luminary is made of porcelain. However, laboratory analysis has determined that it is made of stoneware ceramic. You suggest classification of the Fish Luminary under 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), as a porcelain or china ornamental ceramic article. However, the Fish Luminary is comprised of stoneware ceramic, not porcelain or china. Classification under 6913.10.5000 is therefore precluded. The applicable subheading for the Fish Luminary, item number 3019699, will be 6913.90.5000, 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, Thomas J. Russo Director National Commodity Specialist Division