The tariff classification of a knit fabric covered ceramic owl ornament from China

N261550 March 10, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a knit fabric covered ceramic owl ornament from China Dear Ms. Schab: In your letter dated January 28, 2015, you requested a tariff classification ruling. Each of the two submitted samples are identified as a Flocked Owl Decoration, Rite Aid Item# 9036474/Mfg Item# 88G0423A. This item is an ornament that is molded in the shape and form of an owl. The owl ornament is made of yellow terra cotta (earthenware) that is mostly covered with a brown and white knit fabric material. The only part of the terra cotta that is visible are the eyes, eyebrows and nose of the owl, which are hand painted. The owl measures approximately 3¼” from side to side, approximately 3¼” from back to front and stands approximately 4” in height. As you requested, the samples will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The terra cotta ceramic provides the bulk and shape of the owl and also provides an important part of the visual impact based on the visible terra cotta eyes, eyebrows and nose. Therefore, it is the opinion of this office that the terra cotta provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Rite Aid Item # 9036474/Mfg# 88G0423A 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