CLA-2-69:OT:RR:NC:N4:422
Mr. David Prata
CVS Pharmacy, Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a decorative ceramic snail from China.
Dear Mr. Prata:
In your letter dated November 14, 2018, you requested a tariff classification ruling. The sample was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
You submitted a sample identified as CVS Pharmacy item number 306170, which consists of an assortment of two styles of a ceramic garden snail ornament. Both styles measure approximately
7” in length and height and have a value of less than $2.50 per piece.
You stated in your request that the item is made of porcelain ceramic material. Additional U.S. Note 5(a) to Chapter 69 of the Harmonized Tariff Schedule of the United States (HTSUS) defines porcelain as having a fired white body (unless artificially colored) is translucent in thickness of several millimeters and absorbs less than 0.5 percent of its weight of water.
The CBP Laboratory has determined that your sample is opaque, has clay as an essential ingredient, absorbs more than 3 percent of its weight of water and is earthenware, as defined in additional note 5(c) to Chapter 69.
The applicable subheading for the earthenware snail ornament will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: other: other: other.” The rate of duty will be 6 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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