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 > 2006 NY Rulings > NY N003082 - NY N003169 > NY N003093

Previous Ruling Next Ruling
NY N003093




November 20, 2006

CLA-2-69:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.5000, 6911.90.0050

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of non-porcelain ceramic and porcelain birdfeeders from China

Dear Ms. Oliver:

In your letter dated November 7, 2006, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested.

The submitted sample, designated in your letter as style number SA1764, is a non-porcelain ceramic birdfeeder in the shape of a large green leaf that is partially resting on a tree branch. A large ceramic bird is perched on top of the branch. The birdfeeder measures approximately twelve inches in width by five and one-half inches in height. The leaf has a one and one-half inch deep depression that is intended to hold birdseed.

The submitted sample, designated in your letter as style number CS60187, is a non-porcelain ceramic birdfeeder in the shape of a large seashell with a lighthouse. The bird- feeder measures approximately eight inches in width by six inches in length and the lighthouse measures approximately seven inches in height and protrudes from the seashell. The seashell has a one-inch deep depression that is intended to hold birdseed.

The submitted sample, designated in your letter as style number SA4121, is a combination birdfeeder/birdhouse made of non-porcelain ceramics. The item is in the shape of a seven-inch plate with two small two-inch inverted hollow flowerpots on top of each other. Each flowerpot has a one inch or three-quarter inch diameter entrance hole and a one-inch wooden perch. The birdhouse/birdfeeder is decorated with two birds sitting on the rim of the plate and one bird sitting on top of the pots. The plate is intended to hold birdseed and has a metal chain for hanging purposes.

The applicable subheading for the two styles of non-porcelain ceramic birdfeeders and the one style of non-porcelain combination birdhouse/birdfeeder will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other. The rate of duty will be 6 percent ad valorem.

In your letter you also ask for the tariff classification for these types of products if they were composed of porcelain.

The applicable subheading for the birdfeeders or combination birdhouse/birdfeeder when composed of porcelain will be 6911.90.0050, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles of porcelain or china: other. The rate of duty will be 5.4 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 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: