N204975 N2 Ruling Active

The tariff classification of stoneware ceramic ornamental articles from China.

Issued March 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The first design of the Owl Tea Light Candle Holders measures approximately 5.25 inches high by 4.25 inches wide by 4 inches long, while the second measures approximately 6 inches high by 3.5 inches wide by 3 inches long. Both designs are shaped to resemble stylized owls. The back of each design provides an opening for the placement of a tea light or votive candle within the holder, while a round opening at the top allows smoke and heat to escape. The bodies of each owl feature cutouts of various shapes and sizes. When lit, the light from the candle shines through the cutouts, enhancing the overall decorative effect of the article. In email correspondence dated February 22, 2012,

CBP rationale

The applicable subheading for the Owl Tea Light Candle Holders, item number 9016956, 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

N204975 March 7, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of stoneware ceramic ornamental articles from China. Dear Ms. Aldinger: In your letter dated February 13, 2012, you requested a tariff classification ruling. The merchandise under consideration is described as the Owl Tea Light Candle Holder, item number 9016956. You state that this item is available in two assorted designs. Samples of both designs were submitted with your ruling request and will be returned to you. The first design of the Owl Tea Light Candle Holders measures approximately 5.25 inches high by 4.25 inches wide by 4 inches long, while the second measures approximately 6 inches high by 3.5 inches wide by 3 inches long. Both designs are shaped to resemble stylized owls. The back of each design provides an opening for the placement of a tea light or votive candle within the holder, while a round opening at the top allows smoke and heat to escape. The bodies of each owl feature cutouts of various shapes and sizes. When lit, the light from the candle shines through the cutouts, enhancing the overall decorative effect of the article. In email correspondence dated February 22, 2012, you stated that the Owl Tea Light Candle Holders are made of stoneware ceramic. The applicable subheading for the Owl Tea Light Candle Holders, item number 9016956, 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, Thomas J. Russo Director National Commodity Specialist Division

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