CLA-2 RR:CTF:TCM W968347 CAM
Ms. Francine Marcoux
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: Revocation of NY L88645; Floral Porcelain Vase from China
Dear Ms. Marcoux:
In New York Ruling Letter (NY) L88645, dated November 28, 2005, a floral porcelain vase from China that your company manufactures was classified in subheading 6911.90.0050 under the Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "tableware, kitchenware, other household articles and toilet articles of porcelain or china: other, other." U.S. Customs and Border Protection (“CBP”) has reviewed NY L88645, and has found that ruling to be in error.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L.103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation was published on September 13, 2006, in the Customs Bulletin, Volume 40, No. 38. No comments were received in response to this notice.
FACTS:
The subject merchandise is a fluted vase made of porcelain that measures
4.5 inches in length by 4.5 inches in width by 7.25 inches in height. On the side of the vase is a floral design. The descriptive information concerning the vase indicates that it is suitable for holding flowers.
In NY L88645, the floral porcelain vase was classified in subheading 6911.90.0050, HTSUS, which provides for: "tableware, kitchenware, other household articles and toilet articles of porcelain or china: other, other." Classification in subheading 6913.10.5000, HTSUS, which provides for: "statuettes and other ornamental ceramic articles: of porcelain or china: other: other" was never considered. Based on our review of this matter, CBP is of the view that the floral porcelain vase should be classified in heading 6913, HTSUS.
ISSUE:
What is the proper classification under the HTSUS of the subject floral porcelain vase?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRls). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not require otherwise, then CBP may apply the remaining GRls.
In interpreting the headings and subheadings, CBP looks to the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), which constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and, generally, indicate the proper interpretation of headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china:
* * *
Other
* * *
6911.90.0050 Other
6913 Statuettes and other ornamental ceramic articles:
6913.10 Of Porcelain or china:
* * *
Other:
* * *
6913.10.5000 Other
The Explanatory Notes to heading 6911direct us to the ENs to heading 6912 for guidance. The ENs to heading 6912 list the following merchandise as coming within the scope of that heading, which provides for, in relevant part:
(A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, spoons and serviette rings.
* * *
(C) Other household articles such as ash trays, hot water bottles and match box holders.
* * *
In the instant case, the subject merchandise is not specifically listed in the items enumerated in the above-described ENs.
More significantly, the ENs to heading 6911 state that the heading excludes "statuettes and other ornamental articles of heading 6913." Accordingly, the floral porcelain vase is not classified in heading 691I, HTSUS, if CBP determines that the subject merchandise is classified in heading 6913, HTSUS.
CBP finds that the subject merchandise meets the terms of heading 6913, HTSUS, because the floral vase is an ornamental article made of porcelain. The ENs to heading 6913, HTSUS, support the inclusion of the subject merchandise in that heading. The ENs state that heading 6913 includes the following:
(A) Articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or-to add to their decorative effect, e.g.:
* * *
(3) Purely ornamental table-bowls, vases, pots, jardinières.
Like the merchandise described in EN (A), the subject merchandise is "wholly ornamental" and has the primary function of containing "other decorative articles," in this case flowers, in order to add to the decorative effect. Additionally, EN (A)(3) specifically states that heading 6913, HTSUS, covers vases. The description provided in the ENs to heading 6913, HTSUS, supports CBP's finding that the subject merchandise is classifiable in that heading.
As the subject merchandise is classifiable in heading 6913, it is excluded from classification in heading 6911, HTSUS. This classification is supported by several rulings in which CBP has classified porcelain vases similar to the subject merchandise in heading 6913, HTSUS. In Headquarters Ruling Letter (HQ) 951608, dated August 12, 1992, CBP determined that an 11- inch round porcelain vase was an ornamental article classifiable in heading 6913, HTSUS. In that ruling CBP referenced EN (A)(3) to heading 6913, HTSUS, and noted that the primary use of the vase was to support other decorative articles. Likewise, in HQ 952168, dated August 20, 1992, CBP classified porcelain vases shaped like bags, napkins, fans, and bouquets in heading 6913, HTSUS. Various other rulings have classified similar merchandise in heading 6913, HTSUS. See HQ 966040, dated April 1, 2003; HQ 086100, dated April 3, 1990; see also NY J83610, dated April 29, 2003; NY F84574, dated April 5, 2000; NY B85211, dated May 7, 1997; NY B88384; dated September 8,1997; NY A86551, dated August 30, 1996.
HOLDING:
By applying GRI 1, the floral porcelain vases are classified in heading 6913, specifically in subheading 6913.10.5000, HTSUS, which provides for: "statuettes and other ornamental ceramic articles: of porcelain or china: other: other." The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY L88645, dated November 28, 2005, is revoked. In accordance with 19
U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division