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NY J80131

January 28, 2003

CLA-2-69:RR:NC:2:227 J80131


TARIFF NO.: 6911.90.0050

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a porcelain incense holder from China.

Dear Ms. Grego:

In your letter dated January 9, 2003, you requested a tariff classification ruling.

The submitted sample is a porcelain incense holder, measuring nearly 4 inches in height, that features a cone-shaped receptacle for the incense cones (20 cones in the plastic packet) as well as a removable lid. It also has nine diamond-shaped apertures for ventilating.

You state that this article should be classified under subheading 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookersbarbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, of iron or steel, other appliances, for solid fuel, other. However, since the subject article is not considered to be a metal burner but a porcelain incense holder, consideration of classification under subheading 7321.83.0050, HTS, is precluded.

The applicable subheading for the porcelain incense holder will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of porcelain or chinaother, other. The rate of duty will be 5.4 percent ad valorem.

The question of classification for the ceramic perfume burner with dried potpourri is being sent to our lab for analysis. The control number for the ruling request concerning the perfume burner with potpourri is J80375.

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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