CLA-2-70:RR:NC1:126:K87393
Mr. John Bentz
D. Kratt International, Inc.
2500 W. Higgins Rd.
Suite 140
Hoffman Estates, IL 60195
RE: The tariff classification of ornamental earthenware planters from China
Dear Mr. Bentz:
In your letter dated June 28, 2004, on behalf of Joseph Enterprises, you requested a tariff classification ruling regarding four ornamental earthenware planters from China.
Samples were submitted with your ruling request.
Two samples are ornamental earthenware planters in the shape of cartoon characters’ heads. These items are completely unglazed.
The other two samples are ornamental earthenware planters in the shape of animals. The body of each of these articles is unglazed. However, the head of each of these items is covered with a black glaze.
In your ruling request you acknowledged that the completely unglazed articles are classifiable in subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS) under the provision for statuettes and other ornamental ceramic articles: other: other: other. However, regarding the items with unglazed bodies and glazed heads, you inquired regarding two possible classifications.
You asked whether subheading 6913.90.5000 or 6913.90.3000, HTS, applied to the articles with unglazed bodies and glazed heads. Subheading 6913.90.3000 covers “Statuettes and other ornamental ceramic articles: other: other: of earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze and mottled, streaked or solidly colored brown to black with metallic oxide or salt.” Regarding the items with unglazed bodies and glazed black heads, you did not provide information indicating whether these items are “mottled, streaked or solidly colored brown to black with metallic oxide or salt.” However, subheading 6913.90.3000, HTS, would not be applicable to this merchandise in any case. This subheading is applicable only when a product is completely covered with a lustrous glaze. Only a small portion of each of these articles (the head) is covered with a black glaze. The body of each of these articles is unglazed. This merchandise cannot be classified in subheading 6913.90.3000, HTS.
Thus, the same HTS provision that applies to the completely unglazed ornamental earthenware planters will apply to the ornamental planters that have unglazed earthenware bodies and heads that have been glazed with a black color. The applicable subheading for all four ornamental earthenware planters will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division