CLA-2-69:OT:RR:NC:N4:428
Ms. Lisa Jescheling
Christian Brands Inc dba Autom Church Supply
5226 S. 31st Place
Phoenix, AZ 85040
RE: The tariff classification of a porcelain holder from China.
Dear Ms. Jescheling:
In your letter dated January 14, 2011, you requested a tariff classification ruling.
The submitted sample, which will be returned as requested, is identified as a Guadalupe Porcelain Holder, item #90229. The holder measures approximately 5.0” H by 2.5” D, and is stated as being made of porcelain. The holder has a colorful decal applied to its outer surface which says “Our Lady of Guadalupe”. In a telephone conversation with this office, you stated the holder can be used for a variety of purposes, such as holding pencils. You also stated that the holder is not designed to be used as a drinking glass.
The applicable subheading for the porcelain holder will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Other: Other." The rate of duty will be 5.4% ad valorem.
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 428 at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division