CLA-2-69:RR:NC:2:227 E83670

Mr. Ian Johnston
Second Sole Constructions
703 Carbonate Street, Nelson, BC
V1L 4P9, Canada

RE: The tariff classification of decorative ceramic articles from Canada.

Dear Mr. Johnston:

In your letter dated June 9, 1999, you requested a tariff classification ruling.

The subject merchandise consists of hand-built ornate stoneware boxes that measure approximately 6 inches in height by 6 inches in width by 6 inches in depth. Each box features a removable lid and ceramic knobs around the exterior.

The applicable subheading for the decorative ceramic boxes will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. The general 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).

If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-637-7073.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division