CLA-2-69:OT:RR:NC:1:128
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a porcelain house from China.
Dear Ms. Elvi:
In your letter dated June 20, 2008, you requested a tariff classification ruling.
The submitted sample is a porcelain house, identified as XHD TLite Hldr Church Angels, Liss Item #9003066, which measures approximately 5 inches in height by 6 inches in width by 3 1/2 inches in depth. The house has window-like openings along its sides and two cutout star shapes on its roof. Standing in front of the house are two angels. One angel is praying while the other is holding an open book. The back of the house has two hollow openings which allow for placement of tealight candles.
Although this item can accommodate two tealight candles (not included), the illumination of lit candles would only serve to enhance the cutout designs and decorative appeal of the article. Therefore, the item is not regarded as a non-electrical lamp or lighting fitting of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS).
Your sample is being returned as requested.
The applicable subheading for the porcelain house, identified as XHD TLite Hldr Church Angels, Liss Item #9003066, will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The rate of duty will be Free.
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,
National Commodity
Specialist Division