F88025 F8 Ruling Active

The tariff classification of a ceramic spoon rest from China.

Issued June 26, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4100

Headings: 6912

Product description

It features a round-shaped body, measuring about 6 ¼ inches in diameter by 1 inch in height, with a scalloped rim as well as top surface depicting a cupcake with the wording “Sweet Things in Life.” It also possesses a curved handle measuring nearly 4 ¼ inches in length.

CBP rationale

The applicable subheading for this ceramic spoon rest, style number 247A, will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china…spoon rests.

Full text

NY F88025 June 26, 2000 CLA-2-69:RR:NC:2:227 F88025 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Elena Atanasovska Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic spoon rest from China. Dear Ms. Atanasovska: In your letter dated June 6, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic spoon rest, style number 247A, that measures approximately 10 ¾ inches in overall length. It features a round-shaped body, measuring about 6 ¼ inches in diameter by 1 inch in height, with a scalloped rim as well as top surface depicting a cupcake with the wording “Sweet Things in Life.” It also possesses a curved handle measuring nearly 4 ¼ inches in length. The applicable subheading for this ceramic spoon rest, style number 247A, will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china…spoon rests. The rate of duty will be 3.9 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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