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The tariff classification of ceramic household and tableware articles from China.
Issued February 24, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88040 (February 24, 1999)
Tariff classification
HTS codes: 6912.00.5000, 6912.00.4810
Headings: 6912
Product description
The subject merchandise, based on the photos submitted, consists of the following household and tableware articles: a) a ceramic watering can, item number 1287TP, which measures approximately 11 1/2 by 5 7/8 by 7 1/2 inches and possesses a garden-like pattern on the exterior. It features a functional spout, looped handle and top carrying handle. b) a three-sectional oval-shaped ceramic relish dish, item number 1292TP, which measures approximately 14 by 6 1/4 by 1 3/8 inches and possesses a garden-like motif. c) a ceramic chip and dip set, item number 1291TP, which possesses a serving dish with garden-like motif that measures about 11 1/2 inches in diameter by 1 3/8 inches in depth and a lady bug-shaped dip bowl that measures about 5 1/2 inches in diameter by 1 7/8 inches in depth. It is noted that the serving dish contains an indented area for the insertion of the bowl. d) a ceramic chip and dip set in a geometric pattern, item number G6035, which possesses a serving dish that measures about 13 inches in diameter by 2 inches in depth and a dip bowl, designed to be inserted into the dish’s indented area, that measures about 5 1/4 inches in diameter by 2 1/8 inches in depth. You claim that the ceramic relish dish, item number 1292TP, and the ceramic chip and dip sets, item numbers 1291TP and G6035, should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: plates within certain size and value parameters; and cups, saucers, soups, oatmeals, cereals, platters or chop dishes, sugars, creamers and beverage servers within certain value parameters. However, since the instant merchandise is not found among the enumerated exemplars that are listed within the above subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded.
CBP rationale
The applicable subheading for the ceramic watering can, item number 1287TP, will be 6912.00.5000, HTS, which provides for other household articles of ceramic, other than of porcelain or china. The applicable subheading for the ceramic relish dish, item number 1292TP, and the ceramic chip and dip sets, item numbers 1291TP and G6035, will be 6912.00.4810, HTS, which provides for other ceramic tableware.
Full text
NY D88040 February 24, 1999 CLA-2-69:RR:NC:2:227 D88040 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 6912.00.5000 Ms. Mary King Wholesale Supply Co., Inc,. P.O. Box 24600 Nashville, TN 37202 RE: The tariff classification of ceramic household and tableware articles from China. Dear Ms. King: In your letter dated February 3, 1999, you requested a tariff classification ruling. The subject merchandise, based on the photos submitted, consists of the following household and tableware articles: a) a ceramic watering can, item number 1287TP, which measures approximately 11 1/2 by 5 7/8 by 7 1/2 inches and possesses a garden-like pattern on the exterior. It features a functional spout, looped handle and top carrying handle. b) a three-sectional oval-shaped ceramic relish dish, item number 1292TP, which measures approximately 14 by 6 1/4 by 1 3/8 inches and possesses a garden-like motif. c) a ceramic chip and dip set, item number 1291TP, which possesses a serving dish with garden-like motif that measures about 11 1/2 inches in diameter by 1 3/8 inches in depth and a lady bug-shaped dip bowl that measures about 5 1/2 inches in diameter by 1 7/8 inches in depth. It is noted that the serving dish contains an indented area for the insertion of the bowl. d) a ceramic chip and dip set in a geometric pattern, item number G6035, which possesses a serving dish that measures about 13 inches in diameter by 2 inches in depth and a dip bowl, designed to be inserted into the dish’s indented area, that measures about 5 1/4 inches in diameter by 2 1/8 inches in depth. You claim that the ceramic relish dish, item number 1292TP, and the ceramic chip and dip sets, item numbers 1291TP and G6035, should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: plates within certain size and value parameters; and cups, saucers, soups, oatmeals, cereals, platters or chop dishes, sugars, creamers and beverage servers within certain value parameters. However, since the instant merchandise is not found among the enumerated exemplars that are listed within the above subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded. The applicable subheading for the ceramic watering can, item number 1287TP, will be 6912.00.5000, HTS, which provides for other household articles of ceramic, other than of porcelain or china. The rate of duty will be 6 percent ad valorem. The applicable subheading for the ceramic relish dish, item number 1292TP, and the ceramic chip and dip sets, item numbers 1291TP and G6035, will be 6912.00.4810, HTS, which provides for other ceramic tableware...other than of porcelain or china: suitable for food or drink contact. The rate of duty will be 9.8 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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