The tariff classification of ornamental ceramic articles from China

NY M81618 March 23, 2006 CLA-2-69:RR:NC1:126: M81618 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of ornamental ceramic articles from China Dear Ms. Aldinger: In your letter, dated February 22, 2006, you requested a tariff classification ruling regarding two decorative ceramic articles (item # 944474). Samples were submitted with your ruling request. In accordance with your request, these samples will be returned to you. Each item is in the shape of a character’s head. One item is a boy pilgrim’s head while the other is a girl pilgrim’s head. Each of these ornamental articles is approximately five inches tall. There is a flat area on top of each article where a candle may be placed. Nevertheless, these products are not principally used as candleholders and we do not regard them as candleholders for purposes of tariff classification. They are primarily designed as ornamental objects (depicting the pilgrim heads), not as functional candleholders. Information submitted by your office indicates that each of the pilgrim heads consists of terra cotta ceramics. The applicable subheading for the ornamental ceramic (terra cotta) pilgrim heads 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