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

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a porcelain pumpkin table decoration from China.

Dear Mr. Crago:

In your letter dated August 20, 2008, you requested a tariff classification ruling.

The merchandise under consideration is identified as “Porcelain Pumpkin Table Decoration”, Item Number A076GA01800. The item measures 7 ½ inches in diameter by 8-1/8 inches in height and is hand-painted, with a glazed finish. You have submitted a photograph of the item with your request.

The applicable subheading for the Porcelain Pumpkin Table Decoration, Item Number A076GA01800, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (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