815488 81 Ruling Active

The tariff classification of a ceramic disk from Canada.

Issued November 9, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

It is designed to be soaked in water and then placed into a bag with brown sugar, noting that this "disc" will keep the sugar moist for up to three months. You note that this merchandise should be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of fine-grained earthenware, having a reddish-colored body and lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since the subject article is not of the same class or kind of merchandise that is considered to be tableware or kitchenware, consideration of classification under the above subheading is precluded.

Full text

NY 815488 November 9, 1995 CLA-2-69:R:N4:227 815488 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Darci Stronach Brown Sugar Discs, Inc. 730 Memorial Drive, N.W. Calgary, Alberta T2N-3C7 Canada RE: The tariff classification of a ceramic disk from Canada. Dear Ms. Stronach: In your letter dated September 20, 1995, you requested a tariff classification ruling. The sample submitted consists of a ceramic disk, known as the "Brown Sugar Disc," which measures approximately 2 1/4 inches in diameter. It is designed to be soaked in water and then placed into a bag with brown sugar, noting that this "disc" will keep the sugar moist for up to three months. You note that this merchandise should be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of fine-grained earthenware, having a reddish-colored body and lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since the subject article is not of the same class or kind of merchandise that is considered to be tableware or kitchenware, consideration of classification under the above subheading is precluded. The applicable tariff provision for the ceramic disk, known as the "Brown Sugar Disc," will be 6912.00.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other household articles of ceramic, other than of porcelain or china. The general rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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