CLA-2-69:RR:NC:1:126
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of non-porcelain ceramic and porcelain birdhouses from China
Dear Ms. Oliver:
In your letter dated November 7, 2006, you requested a tariff classification ruling. Four representative samples were submitted and will be returned to you as requested.
The submitted sample, designated in your letter as style number TC63602, is a hollow non-porcelain ceramic birdhouse in the shape of a pair of birds. The item measures approximately five inches in height by seven inches in width and seven inches in depth. The birdhouse features a one and one-quarter inch diameter entrance hole and a small three-quarter inch ceramic perch. The top of the article has a looped rope for hanging purposes.
The three submitted samples, designated in your letter as style number SA-6040, contains an assortment of three non-porcelain ceramic hollow globe-shaped birdhouses that measure approximately seven and one-half inches in height by six inches in width and six inches in depth. On top of each article is either a ceramic frog, a pair of birds or a pair of butterflies. Each birdhouse features a one and one-quarter inch or a one and one-half inch diameter entrance hole with a small one-inch wooden perch. The top of each birdhouse has either a metal chain or a looped rope for hanging purposes.
The applicable subheading for the four non-porcelain ceramic birdhouses will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other. The rate of duty will be 6 percent ad valorem.
In your letter you also ask for the tariff classification for these types of products if they were composed of porcelain.
The applicable subheading for the birdhouses when composed of porcelain will be 6911.90.0050, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles of porcelain or china: other. The rate of duty will be 5.4 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division