November 8, 2006 CBP Bulletin Notice on Certain Floral Porcelain Vases
In the November 8, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 46), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking one ruling regarding the classification of certain floral porcelain vases. CBP is also revoking any treatment it has previously accorded to substantially identical transactions. According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after January 8, 2007.
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 issuing 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 states 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 is correctly classified as an ornamental article of porcelain under 6913.10.5000.
new: 6913.10.5000,duty- free; previous: 6911.90.0050, 5.4%
(See ITT's Online Archives or 09/20/06 news, (Ref: 06092045), for BP summary of proposed HQ 968347)
November 8, 2006 CBP Bulletin (Vol. 40, No. 46) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/