2
NY L83927
May 2, 2005
CLA-2-69:RR:NC1:126: L83927
CATEGORY: Classification
TARIFF NO.: 6912.00.48
Ms. Mimi Rodriguez
PLS Custom House Broker
Ace Industrial Park
2150A East College Avenue
Cudahy, WI 53110
RE: The tariff classification of a ceramic back splash from China
Dear Ms. Rodriguez:
In your letter, dated March 25, 2005, on behalf of Broan Nutone, you requested a tariff classification ruling regarding a ceramic (earthenware) back splash.
A sample of the product was submitted with your ruling request.
In your letter you explain that the back splash will be used in the kitchen. It will hang on the wall over the stove and is designed to protect the wall from grease and splatters.
You stated that this back splash will be marketed exclusively to individual consumers for home use.
In your letter you suggested that this product should be classified as an ornamental ceramic article of porcelain and china in subheading 6913.10.50, Harmonized Tariff Schedule of the United States (HTS). This provision is not applicable for two reasons. The product at issue is not porcelain or china, and it is provided for most specifically as a table/kitchen article, rather than as an ornamental article.
Subheading 6913.10.50 applies to porcelain and china articles. The back splash is earthenware, not porcelain. Therefore, subheading 6913.10.50 is clearly not applicable. Furthermore, the product at issue is not classifiable as an ornamental article of other ceramics in subheading 6913.90.50 or any other subheading of heading 6913, because it is more specifically provided for as a table/kitchen article in heading 6912. This back splash is used exclusively in kitchens to prevent the walls from staining. It is a table/kitchen article described most specifically in the provision for ceramic table and kitchenware in heading 6912, HTS. The correct HTS subheading for this table/kitchen article is subheading 6912.00.48, HTS. It is not classifiable as an ornamental article in heading 6913.
The applicable subheading for the ceramic (earthenware) back splash will be 6912.00.48, HTS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 9.8 percent ad valorem.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division