The tariff classification of ceramic tableware from China.

NY F84877 April 19, 2000 CLA-2-69:RR:NC:2:227 F84877 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of ceramic tableware from China. Dear Ms. Thobe: In your letter dated March 24, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic plate, style number 22075, that measures approximately 15 cm in diameter and features a ghost-like motif on its exterior surface. It is stated to be valued at $1.29 per piece. You suggest that this item may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HS), which provides for festive, carnival or other entertainment articles…other, other. However, since this plate is designed to serve the purpose of a functional tableware article, it must depict a recognized festive motif in a three-dimensional representation to be considered for classification under subheading 9505.90.6000, HTS. The applicable subheading for this ceramic plate will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware…plates not over 22.9 cm in maximum diameter and valued over $6 per dozen. The rate of duty will be 4.5 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