CLA-2-69:RR:NC:2:227 C86963
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a decorative ceramic bowl from
China.
Dear Ms. Gibson:
In your letter dated April 17, 1998, you requested a tariff
classification ruling. Sample is being returned as requested.
The sample submitted is an ornamental ceramic centerpiece
bowl, style number 602272, which measures approximately 1
1/2 inches high with a top diameter of 11 inches and possesses a
gold-colored surface. It is designed to contain various decorative
articles.
You state that this item should be properly classified under
subheading 6914.90.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other ceramic articles. However,
since the subject bowl is of the class or kind of merchandise that
is provided for elsewhere, consideration of classification under
the above subheading is precluded.
The applicable subheading for this decorative ceramic bowl
will be 6913.90.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other ornamental ceramic articles.
The rate of duty will be 6.2 percent ad valorem.
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 George Kalkines at
212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division