B86743 B8 Ruling Active

The tariff classification of ceramic household goods from Thailand and kitchenware from China.

Issued July 1, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000, 6912.00.4810

Headings: 6912

Product description

It possesses a cat-like figure holding on to the rim of one side and the wording "CAT" which is depicted in relief and situated on the side diametrically opposed to the feline figurine. b) a cookie jar, referred to as the "Kitty Yums Cat Treat Jar" (item number 21094-9), which depicts a cat-like figure measuring approximately 9 1/2 inches by 6 1/2 inches. It is noted to possess a removable head in order to insert and withdraw cookies and other similar treats.

CBP rationale

on to the rim of one side and the wording "CAT" which is depicted in relief and situated on the side diametrically opposed to the feline figurine. b) a cookie jar, referred to as the "Kitty Yums Cat Treat Jar" (item number 21094-9), which depicts a cat-like figure measuring approximately 9 1/2 inches by 6 1/2 inches. It is noted to possess a removable head in order to insert and withdraw cookies and other similar treats. The applicable subheading for the ceramic cat food dish, item number 21839-6, 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 6.4 percent ad valorem. The applicable subheading for the ceramic cookie jar, item number 21094-9, will be 6912.00.4810, HTS, which provides for other ceramic kitchenware...other than of porcelain or china: suitable for food or drink contact. The rate of duty will be 10.5 percent ad valorem. The Generalized System of Preferences (GSP) has expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 6912.00.5000, HTS, which are products of Thailand will be entitled to duty free treatment upon compliance with all applicable regulations.

Full text

NY B86743 July 1, 1997 CLA-2-69:RR:NC:2: 227 B86743 CATEGORY: Classification TARIFF NO.: 6912.00.5000; 6912.00.4810 Ms. Lisa Peterson Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of ceramic household goods from Thailand and kitchenware from China. Dear Ms. Peterson: In your letter dated June 13, 1997, you requested a tariff classification ruling. The samples submitted consist of the following ceramic goods of earthenware: a) a round-shape cat food dish, item number 21839-6, which measures approximately 6 inches in diameter. It possesses a cat-like figure holding on to the rim of one side and the wording "CAT" which is depicted in relief and situated on the side diametrically opposed to the feline figurine. b) a cookie jar, referred to as the "Kitty Yums Cat Treat Jar" (item number 21094-9), which depicts a cat-like figure measuring approximately 9 1/2 inches by 6 1/2 inches. It is noted to possess a removable head in order to insert and withdraw cookies and other similar treats. The applicable subheading for the ceramic cat food dish, item number 21839-6, 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 6.4 percent ad valorem. The applicable subheading for the ceramic cookie jar, item number 21094-9, will be 6912.00.4810, HTS, which provides for other ceramic kitchenware...other than of porcelain or china: suitable for food or drink contact. The rate of duty will be 10.5 percent ad valorem. The Generalized System of Preferences (GSP) has expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 6912.00.5000, HTS, which are products of Thailand will be entitled to duty free treatment upon compliance with all applicable regulations. 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 George Kalkines at 212-466-5794. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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