R00528 R0 Ruling REVOKED

The tariff classification of decorative ceramic articles from China

Issued July 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

A photograph depicting the item you wish to import was submitted with your ruling request. The subject merchandise, which you describe as “Candy Dish” - item #C39E3436, consists of six, decorative, hand-painted ceramic (dolomite) articles. Four of these items are in the shape of a flower and two are in the shape of a butterfly. The measurements are 6 inches by 1 inch. In your letter, you express your opinion that these articles should be classified under subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…other, suitable for food or drink contact. You also ask whether these products could be regarded as decorative articles and classified under subheading 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, other. Since these products are decorative multifunctional articles, consideration of classification under 6912.00.4810, HTS is precluded.

CBP rationale

The applicable subheading for these decorative ceramic articles will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, other.

Full text

NY R00528 July 30, 2004 CLA-2-69:RR:NC:1:126 R00528 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy D. Crago Atico International, USA 501South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of decorative ceramic articles from China Dear Mr. Crago: In your letter dated July 7, 2004, you requested a tariff classification ruling. A photograph depicting the item you wish to import was submitted with your ruling request. The subject merchandise, which you describe as “Candy Dish” - item #C39E3436, consists of six, decorative, hand-painted ceramic (dolomite) articles. Four of these items are in the shape of a flower and two are in the shape of a butterfly. The measurements are 6 inches by 1 inch. In your letter, you express your opinion that these articles should be classified under subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…other, suitable for food or drink contact. You also ask whether these products could be regarded as decorative articles and classified under subheading 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, other. Since these products are decorative multifunctional articles, consideration of classification under 6912.00.4810, HTS is precluded. The applicable subheading for these decorative ceramic articles will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →