C88219 C8 Ruling Active

The tariff classification of a ceramic tray from China.

Issued June 15, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4890

Headings: 6912

Product description

You state that this article should be classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...cups, saucers, soups, oatmeals, cereals, plates, platters, creamers, sugars and beverage servers within certain value and size parameters. However, since the subject tray is not of the same class or kind of merchandise as enumerated in the above subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded.

CBP rationale

The applicable subheading for this ceramic tray will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware.

Full text

NY C88219 June 15, 1998 CLA-2-69:RR:NC:2:227 C88219 CATEGORY: Classification TARIFF NO.: 6912.00.4890 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic tray from China. Dear Ms. Gibson: In your letter dated May 19, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a rectangular-shape ceramic tray, style number 602271, which measures approximately 16 1/3 inches long by 11 1/2 inches wide and possesses a gold lacquered finish. You state that this article should be classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...cups, saucers, soups, oatmeals, cereals, plates, platters, creamers, sugars and beverage servers within certain value and size parameters. However, since the subject tray is not of the same class or kind of merchandise as enumerated in the above subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded. The applicable subheading for this ceramic tray will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china. The rate of duty 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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