The tariff classification of a decorative ceramic article from the Philippines
Issued April 18, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.90.5000
Headings: 6913
Product description
A photograph of the product you wish to import was submitted with your ruling request. The subject merchandise, designated in your letter as “DAO TILES” – item numbers 26560 (natural wood frame) and 26561 (black wood frame), are wood framed shadow boxes that measure 11.25 inches square by 2.25 inches deep. The front of each box has a window opening that is covered with glass. The decorative article inside each box is a terracotta medallion.
CBP rationale
The applicable subheading for the decorative ceramic article will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other.
Full text
NY R03563 April 18, 2006 CLA-2-69:RR:NC:1:126 R03563 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Tara Tompkins Eighteen Karat International Product Sourcing Inc. 5292 272 Street Langley, BC, Canada V4W 1S3 RE: The tariff classification of a decorative ceramic article from the Philippines Dear Ms. Tompkins: In your letter dated March 28, 2006, you requested a tariff classification ruling. A photograph of the product you wish to import was submitted with your ruling request. The subject merchandise, designated in your letter as “DAO TILES” – item numbers 26560 (natural wood frame) and 26561 (black wood frame), are wood framed shadow boxes that measure 11.25 inches square by 2.25 inches deep. The front of each box has a window opening that is covered with glass. The decorative article inside each box is a terracotta medallion. You stated in your letter that each item is sold as a four-piece assortment of four different designs. The only difference in the item numbers is the color of the frame. The essential character of this article is imparted by the decorative terracotta medallion. The applicable subheading for the decorative ceramic article will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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