The tariff classification of a ceramic wall decor from Colombia.

NY 806638 March 7, 1995 CLA-2-69:S:N:N3:227 806638 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Clay D. Smith El Chubasco Enterprises 1361 Tumblin Drive New Smyrna Beach, FL 32168 RE: The tariff classification of a ceramic wall decor from Colombia. Dear Mr. Smith: In your letter dated February 2, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a decorative ceramic wall hanging, measuring approximately 12 inches long, that consists of a hemp rope onto which is securely affixed several small terra-cotta pots filled with assorted plastic grains and dried flowers. It also has a small top loop for hanging purposes as well as a small pair of slippers secured to its bottom strands. It is stated that this item will be principally used as an article of adornment in the kitchen area, noting that the essential character of the merchandise is imparted by its ceramic portion. The applicable subheading for this ceramic wall decor will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental articles of ceramic. The rate of duty will be 6.8 percent ad valorem. Articles classifiable under subheading 6913.90.5000, HTS, which are products of Colombia, are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport