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The tariff classification of ceramic dog and cat food bowlsfrom Taiwan.
Issued March 9, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 882926 (March 9, 1993)
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
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