The tariff classification of various articles from China

NY L83946 May 5, 2005 CLA-2-73:RR:NC:N1:113 L83946 CATEGORY: Classification TARIFF NO.: 6810.99.0000; 7323.99.5060; 7806.00.0000; 8306.29.0000 Mr. Michael Skidmore 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of various articles from China Dear Mr. Skidmore: In your letter dated April 3, 2005, on behalf of Potpourri Group, Inc., you requested a tariff classification ruling. The samples you provided are various articles for the home. Item R85741 is a decorative, agglomerated stone cross with embossed grapes and leaves. It measures 10 inches wide by 15 inches high. You stated in your letter that the cross is composed of limestone powder agglomerated with plastic resin. The applicable subheading for the cross will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of … artificial stone, whether or not reinforced, other articles. The rate of duty will be free. Item E85526 is an ornament in the shape of a slipper. It is 97% lead, with the balance of tin, antimony and crystals. The applicable subheading for the slipper ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. The rate of duty will be free. Item E21300 is a box in the shape of a purse. The box measures about 2 inches in height by 2 ½ inches in width. It is 70% lead, with the balance of crystal, paint and gold plating. Item R08366 is a box in the shape of a panda bear. The box measures about 2 ¼ inches in height. It is made of 90% lead. In your letter you suggest that the boxes are ornamental only. However, both items have a hinge and a magnetic catch that allow them to be opened to hold and store small items, such as jewelry. The applicable subheading for the boxes will be 7806.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of lead. The rate of duty will be 3 percent ad valorem. Item N62843 is a set of tinplate canisters that resemble food storage canisters. They are marked “flour,” “coffee,” etc. In your letter, you state that the canisters are specifically sold “not for food use,” but principally for decoration. The set consists of four canisters of decreasing size. The largest canister measures 10 inches in length by 5 inches in width by 10 inches in height. The smallest measures 4 ½ inches in length by 2 ½ inches in width by 4 ½ inches in height. This is a considerable amount of counter space to devote to simple decorations. We believe that the canisters will inevitably be used to store non-food items in the kitchen. Thus, they are utilitarian. The applicable subheading for the canister set will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division