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NY N022279




January 25, 2008

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 plates from China.

Dear Ms. Nemitz:

In your letter dated January 23, 2008, you requested a tariff classification ruling.

The subject merchandise is identified as “Decorative Ceramic Plates”, Items # A2000035, A2000053, and A2000102.

A2000035 is described as a package of 3 individual plates, with each one being constructed of earthenware, which has been finished with a solidly colored cream glaze, with dark brown streaked painting. The dimensions for these plates are: large plate 11.75” L x 5.875” W; medium plate 9.75” L x 5.875” W; small plate 7.75” L x 3.875” W.

A2000053 is described as a package of 3 individual plates, with each one being constructed of earthenware, which has been finished with aqua green glaze, with mottled effect. The dimensions for these plates are: large plate 11.75” L x 6.0” W; medium plate 10.0” L x 5.0” W; small plate 8.125” L x 4.0” W.

A20000102 is described as being constructed of earthenware, which has been finished with solidly colored gold plating, with smoky painting. The dimensions for this item are 14.0” L x 9.625” W x 1.25” H.

You stated that, for each of the items, the plates are packaged in one box and ready for retail sale. 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 plate contains a warning label which states, “May Poison Food.” You have submitted photographs of each item, as well as a sample warning label that is placed on the bottom of each plate with your request.

The applicable subheading for the decorative ceramic plates 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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