The tariff classification of ceramic dog and cat food bowlsfrom Taiwan.
Issued March 9, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.5000
Headings: 6912
Product description
5 inches high. It possesses the exterior configuration of a dog's head and the interior design of its face; b) a ceramic cat food bowl, product number 0866-C, which measures about 6.25 inches in diameter by 2.5 inches high. It possesses the exterior configuration of a cat's head and the interior design of its face. You feel that the subject merchandise should be properly classified under subheading 6914.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. However, since these items are of the class or kind that will be principally used in the household area, consideration of classification under the above subheading is precluded.
CBP rationale
The applicable subheading for the ceramic dog and cat food bowls, item numbers 0866-D and 0866-C, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles, other than of porcelain or china.
Full text
NY 882926 March 9,1993 CLA-2-69:S:N:N3:227 882926 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of ceramic dog and cat food bowls from Taiwan. Dear Ms. Bonace: In your letter dated February 3, 1993, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following: a) a ceramic dog food bowl, product number 0866-D, which measures approximately 9 inches at its widest dimension and 2.5 inches high. It possesses the exterior configuration of a dog's head and the interior design of its face; b) a ceramic cat food bowl, product number 0866-C, which measures about 6.25 inches in diameter by 2.5 inches high. It possesses the exterior configuration of a cat's head and the interior design of its face. You feel that the subject merchandise should be properly classified under subheading 6914.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. However, since these items are of the class or kind that will be principally used in the household area, consideration of classification under the above subheading is precluded. The applicable subheading for the ceramic dog and cat food bowls, item numbers 0866-D and 0866-C, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles, other than of porcelain or china. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of a ceramic toothbrush holder from China
The tariff classification of soap dispensers and bathroom holders from China
The tariff classification of a 3-pack ceramic bathroom canisters from China
The tariff classification of “mystica Botanicals™” Style 9142357 from China
The tariff classification of ceramic incense burner sets from China
The tariff classification of a ceramic ring holder from China.
The tariff classification of a ceramic and bamboo two piece organizer tray from China
The tariff classification of a ceramic dolomite sponge holder with a sponge from China
The tariff classification of a ceramic coin bank from China
The tariff classification of a ceramic grill cleaner from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →