N238618 N2 Ruling Active

The tariff classification of a porcelain ceramic vase from China.

Issued March 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

The Porcelain Oval Container measures approximately 8.5 inches long by 3.75 inches wide by 4.5 inches high, and tapers to a base approximately 6.75 inches long by 3.25 inches wide.

CBP rationale

The applicable subheading for the Porcelain Oval Container with Flower Embossment, item number JM12026, will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.

Full text

N238618 March 13, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Nicole Marie White Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a porcelain ceramic vase from China. Dear Ms. White: In your letter dated February 6, 2013, you requested a tariff classification ruling on behalf of your client, Mr. Gary Nagle of Hancock Fabrics Inc. The merchandise under consideration is described as a Porcelain Oval Container with Flower Embossment, item number JM120263. A sample was submitted with your ruling request and will be returned to you. The Porcelain Oval Container measures approximately 8.5 inches long by 3.75 inches wide by 4.5 inches high, and tapers to a base approximately 6.75 inches long by 3.25 inches wide. You state that this item is a vase, and is made of porcelain ceramic. In your ruling request you suggest classification of the Porcelain Oval Container with Flower Embossment in 6911.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), as a porcelain household article. However, this item is not of the class or kind of merchandise classified as a utilitarian household article; it is an ornamental article designed for the interior decoration of a home or office, and which also supports or contains other decorative articles. Classification in 6911, HTSUS, is therefore precluded. The applicable subheading for the Porcelain Oval Container with Flower Embossment, item number JM12026, will be 6913.10.5000, 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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