N238312 N2 Ruling Active

The tariff classification of an ornamental porcelain ceramic article from China.

Issued February 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

The Mushroom Tealight Holder measures approximately 5.25 inches high by 6.25 inches in diameter at its widest points when assembled. The tea light holder is comprised of two separate pieces, a ceramic mushroom stem and a ceramic mushroom cap, which are stacked together to form a complete stylized mushroom. The mushroom cap is hollow and features a round opening at the top, and is decorated with various-sized circular cutouts. A tea light candle may be placed within the mushroom cap; when lit, the light from the candle shines through the cutouts, enhancing the overall decorative effect of the article. From the information you provided, the Mushroom Tealight Holder is made of porcelain ceramic.

CBP rationale

The applicable subheading for the Mushroom Tealight Holder will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.

Full text

N238312 February 26, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of an ornamental porcelain ceramic article from China. Dear Ms. Robbins: In your letter dated January 31, 2013, you requested a tariff classification ruling. The merchandise under consideration is a Mushroom Tealight Holder. A sample of the item was submitted with your ruling request and will be returned to you. The Mushroom Tealight Holder measures approximately 5.25 inches high by 6.25 inches in diameter at its widest points when assembled. The tea light holder is comprised of two separate pieces, a ceramic mushroom stem and a ceramic mushroom cap, which are stacked together to form a complete stylized mushroom. The mushroom cap is hollow and features a round opening at the top, and is decorated with various-sized circular cutouts. A tea light candle may be placed within the mushroom cap; when lit, the light from the candle shines through the cutouts, enhancing the overall decorative effect of the article. From the information you provided, the Mushroom Tealight Holder is made of porcelain ceramic. The applicable subheading for the Mushroom Tealight Holder will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The general rate of duty will be Free. 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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