CLA-2-69:S:N:N3:227 807869
Ms. Alece Tanner
Oriental Trading Company, Inc.
4206 South 108th Street
Omaha, NE 68137-1215
RE: The tariff classification of decorative ceramic articles from Taiwan.
Dear Ms. Tanner:
In your letter dated March 2, 1995, you requested a tariff classification ruling. Samples are being returned as requested.
The samples submitted consist of the following decorative ceramic articles:
a) a decorative pot with lid, item number 28/112, which measures about 3.5 inches high and possesses a top opening of 2 inches in diameter;
b) a decorative bowl, item number 28/113, which measures approximately 2 inches in height by 5.5 inches in diameter.
You believe that this merchandise should be properly classified under subheading 6913.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental ceramic articles of earthenware...having a reddish-colored body. However, since these items do not have a reddish-colored body, classification under the above subheading is precluded.
The applicable subheading for the decorative ceramic pot with lid (item number 28/112), and bowl (item number 28/113), will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport