September 13, 2006 CBP Bulletin Notice on Certain Floral Porcelain Vase
In the September 13, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 38), CBP published a notice proposing to revoke a ruling and treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke one ruling on the classification of certain floral porcelain vases. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling, or any party involved with a substantially identical transaction, should advise CBP by October 13, 2006, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Floral Porcelain Vase. The merchandise is described as a fluted vase made of porcelain that measures 4.5 inches in length by 4.5 inches in width by 7.25 inches in height, embellished with a floral design on the side. The descriptive information concerning the vase indicates that it is suitable for holding flowers.
CBP is proposing to issue HQ 968347 in order to revoke NY L88645 and reclassify the subject porcelain vase under 6913.10.5000 (duty-free) as ''statuettes and other ornamental ceramic articles: of porcelain'', rather than under 6911.90.0050 (5.4%), as ''tableware, kitchenware, other household articles and toilet articles of porcelain".
At the time NY L88645 was issued, classification in 6913.10.5000 was not considered. However, based on a review of this matter, CBP finds that the subject merchandise meets the terms of heading 6913, because the floral vase is an ornamental article made of porcelain. In addition, the Explanatory Notes (ENs) to heading 6913 state that it includes purely ornamental table-bowls, vases, pots, jardinieres. Furthermore, the ENs to heading 6911 state that it excludes ''statuettes and other ornamental articles of heading 6913.''
Therefore, under the authority of the ENs to headings 6913 and 6911, CBP states that the product should be classified as an ornamental article of porcelain under 6913.10.5000.
proposed: 6913.10.5000, duty- free; current: 6911.90.0050, 5.4%
September 13, 2006 CBP Bulletin (Vol. 40, No. 38) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_09132006_no38/