CLA-2-69:RR:NC:2:227 J83610

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of porcelain vases and potpourri holder from China.

Dear Ms. Liu:

In your letter dated April 9, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The subject merchandise, based on the submitted samples, consist of the following articles: two decorative jade porcelain vases, item number W29O5100, that measure about 8 ½ inches in height; and a decorative jade porcelain potpourri holder with removable lid, item number W29P2001, that measures about 7 ½ inches in height.

The applicable subheading for the jade porcelain vases 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 jade porcelain potpourri holder will be 6911.90.0050, HTS, which provides for other household articles and toilet articles, of porcelain or china…other, other. The rate of duty will be 5.4 percent ad valorem.

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,
National Commodity
Specialist Division