The tariff classification of ceramic bird banks from China.

N014292 July 20, 2007 CLA-2-69:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Leah Cantero Williams-Sonoma, Inc. 151 Union Street, Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of ceramic bird banks from China. Dear Ms. Cantero: In your letter dated July 9, 2007, you requested a tariff classification ruling. The submitted samples are identified as West Elm Ceramic Bird Banks. The ceramic bird banks are made of stoneware clay with chrome-plating, shaped as contemporary birds, and are intended to hold coins. SKU 9454018 Bird measures approximately 5 inches in width by 3 ¼ inches in depth by 7 ¾ inches in height. SKU 9454067 Owl measures approximately 7 inches across its widest width by 5 inches in depth by 5 ½ inches in height. Both feature a coin slot on top, and a rubber plug on the bottom. Your samples are being returned as requested. In your letter you suggest classification of the ceramic bird banks under subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental articles: Other: Other: Other.” However, since the banks are functional household articles, classification in heading 6913 is precluded. The applicable subheading for the ceramic bird banks will be 6912.00.5000, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.” The rate of duty will be 6% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division