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NY N023047




February 12, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Ms. Francine Ramsey
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of decorative ceramic plates with rack from China.

Dear Ms. Ramsey:

In your letter dated February 4, 2008, you requested a tariff classification ruling.

The submitted sample is identified as “Plate Rack”. The item consists of a vertical plate rack made of iron, measuring 25 3/8” l x 5 ½” w x 1 ½” h, and four decorative plates made of dolomite ceramic, each measuring 4 7/8” in diameter and depicting various fruits. The rack is designed to hold the four plates. The plates are available in three themes: SKU #65150 Fruit, SKU #65152 Birds and SKU #65154 Butterflies.

The subject “Plate Rack” is composed of different components and is considered a composite good. Regarding the essential character of the “Plate Rack”, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the decorative plates impart the essential character to the good.

The applicable subheading for the decorative ceramic plates with rack will be 6913.90.5000, Harmonized Tariff Schedule of the United States (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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