The tariff classification of earthenware vases from the Philippines

N260425 January 26, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Kristen Zilligen Pier 1 Imports 100 Pier 1 Place Fort Worth, Texas 76102 RE: The tariff classification of earthenware vases from the Philippines Dear Ms. Zilligen: In your letter dated December 23, 2014, you requested a tariff classification ruling. The submitted illustrations depict items that are each identified as a Painted Terracotta Ceramic Vase with Handles. These items are further identified as follows: VIN M-6900-LO – This item is a terracotta (earthenware) vase made from clay which was painted on the surface to give it a weathered appearance. The vase measures 6 inches in diameter at its widest point x 13.75 inches in height and with a weight of 4.4 pounds. It has an embellishment imprinted and painted on the front of the vase for added decoration. The diameter of the opening at the top of the vase is 2 inches. VIN M-7450M-BW- This item is a terracotta (earthenware) vase that measures approximately 10 inches in diameter at its widest point x 14.5 inches in height with a weight of 11 pounds. The item is fired at a temperature of 900 degrees centigrade after shaping, and then painted on the surface to give it a weathered appearance. The words “CHATEAU DE VIGNOBLE SAUVIGNON Appellotion Controls” are imprinted in the middle of the front of the vase. The diameter of the opening at the top of the vase is 4 inches at the most narrow point and 5.25 inches at the top of the opening. You have suggested that VIN M-6900-LO is correctly classified in subheading 6913.90.5000 and VIN M-7450M-BW is correctly classified in either 6913.90.5000 or 6912.00.5000. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The ENs for heading 6913 state the following: “The heading covers: (A) Articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect…” Since vases are either ornamental or designed to support or contain some sort of flower arrangement or greenery, which in itself are decorative in nature, it is the opinion of this office that the instant vases are correctly classified in heading 6913. The applicable subheading for VIN M-6900-LO and VIN M-7450M-BW 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division