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NY J89496

October 24, 2003

CLA-2-69:RR:NC:1:127 J89496


TARIFF NO.: 6913.90.2000

Ms. Pilar Dorfman
E. Besler & Company
Customs Broker
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a ceramic tile art kit from China.

Dear Ms. Dorfman:

In your letter dated September 19, 2003, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a ceramic tile art kit that is comprised of the following components: one glazed ceramic tile measuring 6 inches by 6 inches; two glazed ceramic tiles measuring about 4 ¼ inches by 4 ¼ inches; eight glazed ceramic tiles measuring about 1 ¾ inches by 1 ¾ inches; eight unglazed ceramic tiles measuring about 7/8 by 7/8 of an inch; twelve felt pieces; seventeen stencils; dozens of magnets; six different-colored paints; one paint brush; and an instructional sheet, all imported in a condition ready for retail sale. It is noted that the essential character of this kit, found to be a set for tariff purposes, is imparted by the ceramic tiles, which are dedicated to be painted and used for decorative purposes.

The applicable subheading for the ceramic tile art kit will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other, of ceramic tile. The rate of duty will be free.

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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