The tariff classification of a decorative ceramic article from Taiwan
Issued July 20, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.90.5000
Headings: 6913
Product description
The ceramic product is in the form of an ornamental lighthouse figure. The size of the article is 5.5 inches by 4.25 inches by 6.75 inches. A tealight candleholder is included in the rear of the lighthouse. In your letter you asked if this product could be regarded as a candle holder and classified in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS) under the provision for non-electrical lamps and lighting fittings: other: other. You also asked whether it should be classified in subheading 6913.90.5000, HTS, under the provision for statuettes and other ornamental ceramic articles: other: other: other. The ceramic lighthouse, not the tealight candleholder, imparts the essential character of this article. The candleholder is ancillary and merely serves to illuminate the lighthouse. Therefore, this product is not regarded as a candleholder and cannot be classified in subheading 9405.50.4000, HTS.
CBP rationale
The applicable subheading for the ceramic lighthouse including a tealight candleholder will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: other.
Full text
NY R00508 July 20, 2004 CLA-2-70:RR:NC1:126:R00508 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Ft. Lauderale, FL 33301 RE: The tariff classification of a decorative ceramic article from Taiwan Dear Mr. Crago: In your letter dated July 7, 2004 you requested a tariff classification ruling regarding a decorative ceramic (dolomite) article (item number W29I0626). The ceramic product is in the form of an ornamental lighthouse figure. The size of the article is 5.5 inches by 4.25 inches by 6.75 inches. A tealight candleholder is included in the rear of the lighthouse. In your letter you asked if this product could be regarded as a candle holder and classified in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS) under the provision for non-electrical lamps and lighting fittings: other: other. You also asked whether it should be classified in subheading 6913.90.5000, HTS, under the provision for statuettes and other ornamental ceramic articles: other: other: other. The ceramic lighthouse, not the tealight candleholder, imparts the essential character of this article. The candleholder is ancillary and merely serves to illuminate the lighthouse. Therefore, this product is not regarded as a candleholder and cannot be classified in subheading 9405.50.4000, HTS. The applicable subheading for the ceramic lighthouse including a tealight candleholder will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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