CLA-2-69:OT:RR:NC:N4:422
Ms. Lara E. Willis
Suki LLC
30 Long Lots Lane
Westport, CT 06880
RE: The tariff classification of bone china ceramic vases and holders from the Philippines
Dear Ms. Willis:
In your letter dated March 24, 2016 you requested a tariff classification ruling.
The four submitted illustrations depict items that are identified as bone china porcelain vases and votives/hurricanes. Each of the items are white in color, has small cut-outs in the shapes of either snowflakes, birds, or daisies and are further described as follows:
Snowflakes hurricane- approximately 4.75” in diameter by 5.75” in height
Flock of birds hurricane- approximately 3.6” in diameter by 6.6” in height
Daisy oval vase- approximately 4.5” in diameter by 7.5” in height
Daisy slim vase- approximately 3” in diameter x 7.5” in height
The hurricanes can accommodate a tea candle but there is no internal fitting for a candle in any of the hurricanes or vases that are the subject of this ruling. The hurricanes would provide a minimal amount of illumination. The vases are not designed for illumination.
The applicable subheading for the bone china porcelain vases and votives/hurricanes will be 6913.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: of bone chinaware. The rate of duty will be 3.3 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 https://hts.usitc.gov/current.
Articles classifiable under subheading 6913.10.2000, HTSUS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 Gary Kalus at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division