The tariff classification of a decorative ceramic kit from China.

N095852 July 2, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a decorative ceramic kit from China. Dear Ms. Mosqueda: In your letter dated February 23, 2010, you requested a tariff classification ruling regarding a “Piggy Bank Paint Set”, Item Number 1330. A sample of the article was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. The submitted sample included a piggy bank. You advised our office that the piggy bank was made of plaster. However, analysis by our laboratory has determined that the piggy bank is composed of ceramic. The “Piggy Bank Paint Set” is a decorative ceramic kit consisting of one ceramic piggy bank, four pots of paint (red, orange, blue and green) and one paint brush. The piggy bank features a coin slot on top, and a rubber plug on the bottom. The items are packaged together for retail sale in a plastic blister pack with a cardboard backing. The purpose of the kit is to decorate the exterior surface of the ceramic piggy bank with paint. The essential character of the kit, found to be a set for tariff purposes, is imparted by the ceramic piggy bank. The applicable subheading for the decorative ceramic kit, identified as “Piggy Bank Paint Set”, Item Number 1330, 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