The tariff classification of a “Solar Tabletop Ceramic Owl” from China.

N304972 July 23, 2019 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lottie Luo Lawn and Garden International Limited Room 104, 1/F, Tower 1, Harbour Centre 1 Hok Cheung Street Hung Hom, Hong Kong China RE: The tariff classification of a “Solar Tabletop Ceramic Owl” from China. Dear Ms. Luo: In your letter dated June 25, 2019, you requested a tariff classification ruling. You submitted a sample of an item identified as a “Solar Tabletop Ceramic Owl,” which consists of a ceramic, solar powered, light–up figure depicting an owl. The article features a small solar panel on top of the head. The hollow body measures approximately 6.5” in diameter at its widest point and 8.07” in height. The stylized design has a solid head and the rest of the body is hollow openwork in the shape of feathers. The glowing light is emitted through the feather-shaped openings, enhancing the article. You suggest that this article is correctly classified in 6913.90.5000 as a decorative ceramic article and this office agrees. Even if the light is not powered on or the batteries are expended, the article can still perform its primary role as a decorative article. The applicable subheading for the “Solar Tabletop Ceramic Owl” 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 general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division