CLA-2-69:OT:RR:NC:N4:428
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a decorative ceramic kit from China.
Dear Mr. Maher:
In your letter dated November 25, 2009, on behalf of La Rose Industries/Cra-Z-Art, you requested a tariff classification ruling.
The submitted sample is a decorative ceramic kit, identified as “3D Stick’n Sparkle Froggy Bling Bank, #12513. It is comprised of one ceramic frog-shaped bank, 3 glitter sticker sheets, 100 stick-on acrylic gems, 6 paints, 1 paintbrush, and an instruction sheet, all packaged together in a cardboard window box. The purpose of the kit is to decorate the exterior surface of the ceramic frog-shaped bank. The essential character of the kit, found to be a set for tariff purposes, is imparted by the ceramic frog-shaped bank.
Your sample is being returned as requested.
The applicable subheading for the decorative ceramic kit, identified as “3D Stick’n Sparkle Froggy Bling Bank”, #12513, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division