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NY I88609

December 9, 2002

CLA-2-69:RR:NC:2:227 I88609


TARIFF NO.: 6913.90.5000

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
209 West 38th Street, 3rd Floor
New York, NY 10018

RE: The tariff classification of a decorative ceramic article from China.

Dear Ms. Richardson:

In your letter dated November 15, 2002, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample, referred to as the “Spring Garden Tea Light House,” is a two-piece decorative ceramic (dolomite) article with an interior tea light candle. It consists of an ornate hollow egg-shaped cottage, measuring about 7 inches in height, that depicts the following: a sloped roof; a colorful floral-decorated body; apertures simulating windows of several rooms and a door; and two bunny figurines standing near the front door. The cottage is inserted into a separate decorated base, representing a portion of its front lawn with the Welcome Spring doormat, that accommodates the insertion of a tea light candle to enhance the decorative features of the cottage.

You state that the subject merchandise should be classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. However, since this item is found to be a decorative article for tariff purposes, consideration of classification under subheading 9405.50.4000, HTS, is precluded.

The applicable subheading for this decorative ceramic article will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem.

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 George Kalkines at 646-733-3028.


Robert B. Swierupski

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