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NY J80375

March 17, 2003

CLA-2-69:RR:NC:2:227 J80375


TARIFF NO.: 6913.90.5000

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

RE: The tariff classification of a ceramic perfume burner from China.

Dear Ms. Grego:

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

The submitted sample is a hollowed ceramic perfume burner that measures nearly 4 inches in height by 3 ΒΌ inches in diameter. It has a concave-shaped top that is designed for the placement of dried potpourri, noting a 20-gram potpourri packet is included with the burner. Its frontal body has several openings for ventilating, while its posterior section has an opening to accommodate the insertion of a candle (not included). Although this ceramic article is stated to be of porcelain, it is found based on our lab analysis not to be of porcelain.

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 ceramic perfume burner, consideration of classification under subheading 7321.83.0050, HTS, is precluded.

The applicable subheading for this ceramic (non-porcelain) perfume burner 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.

It is noted that the classification of the ceramic incense holder, originally requested with the ceramic perfume burner, was issued in New York Ruling J80131 dated January 28, 2003.

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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