CLA-2-69:RR:NC:1:128
Ms. Francine Ramsey
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of decorative ceramic (stoneware) tiles and decorative porcelain plates from China.
Dear Ms. Ramsey:
In your letter dated April 23, 2007, you requested a tariff classification ruling.
The submitted samples are described as a “Set of 4 Butterfly Wall Hangings,” item #59750, and a “Set of 4 Porcelain Hanging Plates,” item #59760.
The Set of 4 Butterfly Wall Hangings consists of decorative ceramic (stoneware) tiles. Each tile measures 4”L x 4”W x ¼”H and features an iron hanger attached to the back so that the item can be mounted on a wall. The tiles are de-bossed with colorful butterflies.
The Set of 4 Porcelain Hanging Plates consists of decorative gold-trimmed mini plates made of porcelain. Each plate measures 3 7/8” in diameter and features an iron hanger attached to the back so that the item can be mounted on a wall. The set includes two Dutch windmill scenes and two garden scenes.
In your facsimile dated May 7, 2007, you stated that the Porcelain Hanging Plates have no bone content. Your facsimile also provided a chemical breakdown of the components found in the Porcelain Hanging Plates. The chemical analysis of the porcelain plates is as follows: SiO2 46.51%, Al2O3 39.54% and H2O 13.95%.
The applicable subheading for the decorative ceramic (stoneware) tiles, item #59750, will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Of ceramic tile.” The rate of duty will be Free.
The applicable subheading for the decorative porcelain plates, item #59760, will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other." The rate of duty will be Free.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division