The tariff classification of decorative ceramic articles and candleholders from Spain.

NY F81596 January 26, 2000 CLA-2-69:RR:NC:2:227 F81596 CATEGORY: Classification TARIFF NO.: 6913.90.5000; 9405.50.4000 Ms. Angela Bloch 15020 Thicket Court Waterford, VA 20197 RE: The tariff classification of decorative ceramic articles and candleholders from Spain. Dear Ms. Bloch: In your letter received in this office on January 6, 2000, you requested a tariff classification ruling. The subject merchandise, based on the photos and information submitted, consists of the following hand-painted ceramic articles of earthenware: a) a small candleholder with handle that measures approximately 2 inches in height. b) a miniature decorative pitcher that measures approximately 1 ¼ inches high. c) a miniature decorative cup that measures about 1 inch in height by 1 ¼ inches in diameter. d) a miniature decorative bell that measures about 1 ¼ inches high. e) a miniature decorative bowl measuring about 1 ½ inches high by 3 inches in diameter. It is suggested that these items are properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware…other than of porcelain or china…of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since this merchandise is considered to be neither tableware nor kitchenware for tariff purposes, consideration of classification under subheading 6912.00.1000, HTS, is precluded. The applicable subheading for the ceramic candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the decorative miniature pitcher, cup, bell and bowl of earthenware will be 6913.90.5000, Harmonized Tariff Schedule of the United States (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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division