CLA-2-69:OT:RR:NC:N4:422
Ms. Kimberly Howard
Mark Feldstein & Associates, Inc.
6703 Monroe Street
Sylvania, OH 43560
RE: The tariff classification of decorative articles from China.
Dear Ms. Howard:
In your letter dated October 2, 2018, you requested a tariff classification ruling.
You submitted samples of indoor/outdoor, decorative, non-functional chimeneas.
The first sample is identified as item number T9CEVB, and measures approximately 8.8 inches by 5.25 inches long by 5 inches wide. The article is hollow, and you state that this space can accommodate either a standard candle or an LED candle. From the information you provided, this item is comprised of terra cotta ceramic.
The second sample is identified as item number P12CES, and measures approximately 11.8 inches high by 7.4 inches long by 7 inches wide. The article is hollow, and you state that this space can accommodate either a standard candle or an LED candle. From the information you provided, P12CES is comprised of crushed natural limestone uniformly agglomerated with resin.
You have with withdrawn your request for a ruling on item number P15CLTS. Your samples will be returned.
The applicable subheading for item number T9CEVB will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for item number P12CES will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
We are returning your request for a ruling on item numbers T9CPTVB and P12CPTS, and any related samples, exhibits, etc. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in Chapters 68 or 69.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Gerson v. United States, Appeal No. 18-1011.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division