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NY R03563

April 18, 2006

CLA-2-69:RR:NC:1:126 R03563


TARIFF NO.: 6913.90.5000

Ms. Tara Tompkins
Eighteen Karat International Product Sourcing Inc. 5292 272 Street
Langley, BC, Canada V4W 1S3

RE: The tariff classification of a decorative ceramic article from the Philippines

Dear Ms. Tompkins:

In your letter dated March 28, 2006, you requested a tariff classification ruling. A photograph of the product you wish to import was submitted with your ruling request.

The subject merchandise, designated in your letter as “DAO TILES” – item numbers 26560 (natural wood frame) and 26561 (black wood frame), are wood framed shadow boxes that measure 11.25 inches square by 2.25 inches deep. The front of each box has a window opening that is covered with glass. The decorative article inside each box is a terracotta medallion. You stated in your letter that each item is sold as a four-piece assortment of four different designs. The only difference in the item numbers is the color of the frame.

The essential character of this article is imparted by the decorative terracotta medallion.

The applicable subheading for the decorative ceramic article will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes 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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