The tariff classification of a decorative ceramic kit from China

NY L83159 March 17, 2005 CLA-2-69:RR:NC:1:126 L83159 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a decorative ceramic kit from China Dear Mr. Maher: In your letter dated February 17, 2005, on behalf of your client Roseart Industries, you requested a tariff classification ruling. A representative sample of the product was submitted and will be returned to you as requested. The subject article, designated in your letter as style number 1310 - “Paint Your Own Piggy Bank”, is a kit consisting of one ceramic (dolomite) piggy bank, six pots of paint and one paint brush, all packed together for retail sale. The purpose of the kit is to decorate the exterior surface of the ceramic piggy bank with paint. The essential character of the kit is imparted by the ceramic piggy bank. The applicable subheading for the decorative ceramic piggy bank kit - item number 1310 - will be 6913.90.5000, Harmonized Tariff Schedule of the United States (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