United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J88605 - NY J88657 > NY J88627

Previous Ruling Next Ruling
NY J88627





November 14, 2003
CLA-2-69:RR:NC:1:127 J88627

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Mr. John Yang
C&F Trading Corporation
52 North Main Street
P.O. Box 252
Marlboro, NJ 07746

RE: The tariff classification of decorative porcelain plates with and without a metal display rack from China.

Dear Mr. Yang:

In your letter dated August 27, 2003, you requested a tariff classification ruling. Sample of ceramic plate was sent to our laboratory for analysis and subsequently found to be of “porcelain.”

The submitted sample is an ornamental wall display set (item number PLTRK 32) that is referred to as the “Americana Plates and Rack.” It consists of three decorative porcelain plates, measuring about 8 inches in diameter, that are inserted into a metal display rack measuring about 30 inches in height. The plates, which indicate “For Decorative Purposes Only” on the back, depict various designs of stars and stripes. Further, this set features a metal U.S. flag-shaped décor affixed to the top of the rack. It is found that the essential character of this set, imported in a manner suitable for sale directly to users without repacking, is imparted by the porcelain plates in noting that these plates can also be imported without the metal display rack.

The applicable subheading for the ornamental wall display set (porcelain plates with metal display rack), item number PLTRK 32, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of porcelain or china, other. The rate of duty will be free.

The applicable subheading for the above-described decorative porcelain plates sans the metal display rack will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles, of porcelain or china, other. The rate of duty will be free.

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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: