The tariff classification of ceramic bowls from China.
Issued December 23, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4810
Headings: 6912
Product description
It is noted that similarly constructed bowls in different colors, item numbers 107532, 107534, 107535 and 107536, will also be imported. It is claimed that these bowls, valued at $1.25 each, should be properly classified under subheading 6911.10.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...of porcelain or china: cups valued over $8 but not over $29 per dozen. It has been determined, however, that the subject articles are not of porcelain or china and, further, based on their shape and size, are not of the same class or kind of merchandise that are primarily designed for use as "cups," thereby precluding consideration under the above subheading.
CBP rationale
The applicable subheading for these small ceramic bowls will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware.
Full text
NY C82405 December 23, 1997 CLA-2-69:RR:NC:2:227 C82405 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of ceramic bowls from China. Dear Mr. Andrews: In your letter dated December 1, 1997, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a small ceramic table bowl with two handles, item number 107533, which measures approximately 2 inches in height with 4 3/4 inches across its top diameter. It is noted that similarly constructed bowls in different colors, item numbers 107532, 107534, 107535 and 107536, will also be imported. It is claimed that these bowls, valued at $1.25 each, should be properly classified under subheading 6911.10.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...of porcelain or china: cups valued over $8 but not over $29 per dozen. It has been determined, however, that the subject articles are not of porcelain or china and, further, based on their shape and size, are not of the same class or kind of merchandise that are primarily designed for use as "cups," thereby precluding consideration under the above subheading. The applicable subheading for these small ceramic bowls will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...suitable for food or drink contact. The duty rate will be 10.5 percent ad valorem, noting that the rate of duty commencing in January of 1998 will be 10.1 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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