CLA-2-69:RR:NC:2:227 D81598
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a decorative ceramic pot from
China.
Dear Ms. Gibson:
In your letter dated August 20, 1998, you requested a tariff
classification ruling. Sample is being returned as requested.
The sample submitted is a decorative ceramic pot, style number
109357, which measures approximately 3 3/4 inches in height with an
open top diameter of 3 1/2 inches and a base diameter of 2 3/4
inches. It is noted to possess a winter-like motif on its
exterior.
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 article 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 pot 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