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NY N018534




October 30, 2007

CLA-2-69:OT:RR:E:NC:1:128

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Ms. Brandi Nemitz
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of decorative ceramic chargers with metal stands from China.

Dear Ms. Nemitz:

In your letter dated October 15, 2007, you requested a tariff classification ruling.

The subject merchandise is identified as “Decorative Ceramic Charger w/ Stand”, Items # A2000034, A2000045, A2000079, A2000105, and A2000121.

A2000034 is constructed of earthenware, which has been finished with a solidly colored cream glaze, with accents of dark brown streaked paint. The dimensions for this item are 16 inches in diameter by 18 inches in height.

A2000045 is constructed of earthenware, which has been finished with a solid black and red paint scheme that features a gold leaf pattern. The dimensions for this item are 16 inches in diameter by 17 inches in height.

A2000079 is constructed of earthenware, which has been finished with a solid cream based paint. Brown scratches, painted with dark brown and green glaze, are applied as the topcoat in bands. The dimensions for this item are 12“ L x 12“ W x 13“ H.

A2000105 is constructed of earthenware, which has been finished with half solidly reddish colored and cream glaze, and the other half being antique cream paint with Chinese words on it. The dimensions for this item are 12 L x 12“ W x 13“ H.

A2000121 is constructed of earthenware, which has been finished with a solid colored teal blue gaze, with accents of dark brown paint floral pattern. The dimensions for this item are 14 inches in diameter by 14.75 inches in height.

You stated that the chargers are displayed on metal stands, and in their imported condition, are packaged in one box ready for retail sale. You also indicated that the chargers are not equipped with the necessary hardware to hang on the wall, and that they are not intended to be used in any other manner, or to be displayed without their stands. You further stated that the items are intended and marketed to be used strictly as decorative accessories, and that they are not intended to be used for any other purpose, including food use. Each charger contains a warning label, which states “May Poison Food.” You have submitted photographs of each charger, as well as a sample warning label that is placed on the bottom of each charger with your request.

In each instance, the ceramic charger represents the essential character of the item; the metal stand is ancillary and merely serves to hold the charger.

The applicable subheading for the decorative ceramic chargers with metal stands, Items #A2000034, A2000045, A2000079, A2000105 and A2000121, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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