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NY M85084

August 03, 2006

CLA-2-69:RR:NC:1:126 M85084


TARIFF NO.: 6913.90.5000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of four decorative ceramic plates from China

Dear Ms. Oliver:

In your letter dated July 10, 2006, you requested a tariff classification ruling. Four representative samples were submitted and will be returned to you as requested.

The submitted samples, designated in your letter as “Candle Plates” – item numbers VAL07-1PIL, VAL07-2PIL, VAL07-3PIL and VAL07-4PIL, are four round ceramic (earthenware) plates. Each plate measures approximately 6 ½ inches in diameter and ¾ inches in height. The center of each plate measures approximately 3 ½ inches in width. Each plate has a decorative raised rim, of which three has a raised image (red hearts outlined in white, XO, floral and heart flowerpots).

You indicated in your letter that these plates are not intended for food use. Although you describe the products as candle plates, they can be used to hold a variety of items.

The applicable subheading for the four decorative plates will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statutes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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