CLA-2-69:S:N:N3D:227 851438
Mr. Michael P. Maxwell
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49 Street
New York, N.Y. 10017
RE: The tariff classification of a ceramic knick-knack article from
the Philippines and China.
Dear Mr. Maxwell:
In your letter dated April 11, 1990 and your supplemental letter
of April 27, 1990, on behalf of Busa Corporation, you requested a
tariff classification ruling.
The sample submitted is a knick-knack article of earthenware with
an earthenware lid measuring 2 1/2 inches in height and 2 1/2 inches
in width at the base. The lid and the base of the article are glazed
while the body is unglazed. You state that after importation into the
United States in bulk, each knick-knack article will be repacked in a
folding cardboard box with a tube of liquid air freshener for sale at
retail. You suggest that the ceramic knick-knack item is classifiable
as a ceramic household article in heading 6912.00.50 HTS. However,
since this item is of the class or kind of article principally used as
decorative ware, the correct classification is in heading 6913. The
submitted sample will be returned as requested.
The applicable subheading for the knick-knack earthenware
articles will be 6913.90.5000, Harmonized Tariff Schedule of the
United States (HTS), which provides for ornamental articles of other
than of porcelain or china. The duty rate will be 7 percent ad
valorem.
Articles classifiable under subheading 6913.90.5000, HTS, which
are products of the Philippines are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance with
all applicable regulations.
In your letter you also requested a ruling concerning country of
origin marking requirements. This request must be reviewed by the Office of Regulations and Rulings, 1301 Constitution Avenue N.W.,
Washington, D.C. 20229, who will issue the ruling to you. As
requested on May 7, 1990 by Mr. Al Lebowitz of your office in a
telephone conversation with National Import Specialist George Kalkines
of this office, New York will not forward the marking request to
Headquarters in order that you may contact Headquarters directly.
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