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NY 803443

November 1, 1994

CLA-2-69:S:N:N8:230 803443


TARIFF NO.: 6912.00.5000; 6307.90.9989

Mr. R. Pyles
Intercontinental Transport Services, Inc. 9569 Benford Road
Orlando, FL 32827

RE: The tariff classification of a decorative ceramic incense burner and a textile "pet pad" from China.

Dear Mr. Pyles:

In your letter dated October 13, 1994, on behalf of Compass Marketing (Sanford, Florida), you requested a tariff classification ruling. Samples were submitted and will be retained for reference.

The first class of merchandise is identified as "unscented incense," to which a scent will be added after importation. The samples representing these goods are of two kinds: long, slender brown sticks ("punks"), and small cone-shaped objects of various colors.

Your inquiry does not provide enough information for us to give a classification ruling on the above-described incense. Your request for a ruling should include a breakdown of component materials, by weight and by value, for each of the two kinds.

The second product, described as a "ceramic incense burner/decorative item," is a solid, three-dimensional ceramic object, about 2 1/2" in height, resembling a mushroom with a tilted cap. The exterior of the cap bears a relief impression of the continents of the world. At the bottom of the "stalk" is an extended base which incorporates a small, recessed platform, presumably intended to hold a piece of incense while it is being burned.

The applicable subheading for the decorative ceramic incense burner will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) ceramic household articles, other than of porcelain or china. The rate of duty will be 7%.

The third product is described as a "30/70 cotton/poly pet pad" used on furniture "to keep pet hair off." The sample is a quilted textile pad measuring about 19" x 29". The fabric on one side is black, while the other side is printed with a blue-jeans motif. The nature of the stuffing material was not specified. The circumference of the pad is trimmed with red piping, and, in addition, four dangling red textile ribbons have been sewn onto one end of the article.

The applicable subheading for the "pet pad" will be 6307.90.9989, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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