The tariff classification of a ceramic trinket box from Vietnam. Correction to Ruling Number N027376.

N028435 May 20, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a ceramic trinket box from Vietnam. Correction to Ruling Number N027376. Dear Mr. Crago: This ruling letter replaces Ruling Number N027376, dated May 13, 2008, which contained a mistake of fact. In that ruling, it was stated that articles classifiable under subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which are products of Vietnam are currently entitled to duty free treatment under the Generalized System of Preferences (GSP). This is incorrect; Vietnam is not currently a designated beneficiary developing country for purposes of the GSP. A complete corrected ruling follows. In your letter dated May 2, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as Item Number A081IA00205, Easter Egg Trinket Box. The trinket box is made of earthenware ceramic and is decorated with an Easter egg design. It measures 4 ¾” in diameter by 5 7/8” in height and features a removable lid for storing trinkets within the egg. The product is intended for sale during and for the Easter holiday and is not suitable for food contact. Although the trinket box has the capability of being used as a storage container, it is primarily an ornamental article, with the ancillary feature of being a trinket box. The applicable subheading for the ceramic trinket box, identified as Item Number A081IA00205, Easter Egg Trinket Box, 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% 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