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NY N021183

December 28, 2007



TARIFF NO.: 6913.90.5000

Ms. Katherine Sloan
Jackel International Inc.
259 Homestead Road
Hillsborough, NJ 08844

RE: The tariff classification of a ceramic tart warmer from China.

Dear Ms. Sloan:

In your letter dated December 18, 2007, you requested a tariff classification ruling.

You have submitted a sample of the product. The tart warmer is vase-like shaped, painted in a festive red color, and adorned with both stars and snowflakes. It measures approximately 5” in height, by 5” in diameter across the top, by 3 ¾” in diameter across the bottom. The top of the tart warmer incorporates a one half-inch deep bowl to accommodate placement of a scented wax tart. The interior of the tart warmer is hollow, designed for a tea candle to be placed into the base. You state that the item is made of 100% dolomite ceramic, and that it is used by placing a tea candle in the cavity of the warmer and a wax tart in the top reservoir. When lit, the candle will heat the wax tart, diffusing the scent into the air. You are requesting a tariff classification ruling for the ceramic tart warmer only. You indicate that the candles and wax are supplied separately.

You have suggested classification of the ceramic tart warmer in subheading 9505.10.2500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas activities and parts and accessories thereof: Christmas ornaments: Other: Other”. Note 1 (v) to Chapter 95 states that:

This chapter does not cover:
Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen, and similar articles having a utilitarian function (classified according to their constituent material).

Consequently, based on Note 1 (v) to Chapter 95, the subject ceramic tart warmer is excluded from classification in subheading 9505.10.2500 HTSUS.

The applicable subheading for the ceramic tart warmer will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other”. The rate of duty will be 6% 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 Sharon Chung at 646-733-3028.


Robert B. Swierupski

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