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NY J83439

June 11, 2003

CLA-2-69:RR:NC:2:227 J83439


TARIFF NO.: 6913.90.5000

Ms. Cheryl Santos
One CVS Drive
Woonsocket, RI 02895

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

Dear Ms. Santos:

In your letter dated April 16, 2003, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is an all-purpose decorative shallow ceramic (non-porcelain) bowl, item number 234916, that measures approximately 8 inches in diameter by 1 ½ inches in height and incorporates a scalloped rim.

You state that this item may be classified under subheading 6911.10, Harmonized Tariff Schedule of the Unites States (HTS), which provides for ceramic tableware and kitchenware of porcelain or china, or alternatively classified under subheading 6913.10, HTS, which provides for other ornamental ceramic articles of porcelain or china. However, since the subject merchandise found not to be of porcelain is an all-purpose decorative bowl, consideration of classification under either subheading 6911.10 or 6913.10, HTS, is precluded.

The applicable subheading for this decorative ceramic (non-porcelain) bowl, item number 234916, 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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