The tariff classification of a porcelain ceramic vase from China

N319652 June 1, 2021 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 9903.88.15 Ms. Carol Chen Bansco Enterprise Limited RM.1607, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd Guangzhou 510000 China RE: The tariff classification of a porcelain ceramic vase from China Dear Ms. Chen: In your letter dated May 25, 2021, you requested a tariff classification ruling. Photographs were submitted along with your ruling request. The merchandise under consideration is referred to as a ceramic jug vase, item #BCJH-2106. You have indicated that the decorative vase is made of porcelain ceramic. It measures approximately 6.7 inches high by 3.75 inches in diameter at its base, by 4.75 inches in diameter at the top. It is cylindrical-shaped with a round bottom and has two handles on each side of the vase. It is cream in color and features a floral pattern with the single letter monogram “B” printed in the center. The applicable subheading for the porcelain ceramic vase, item #BCJH-2106 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 rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.10.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6913.10.5000, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division