The tariff classification of a ceramic cake stand from China.

NY F89531 August 2, 2000 CLA-2-69:RR:NC:2:227 F89531 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Elena Atanasovska Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic cake stand from China. Dear Ms. Atanasovska: In your letter dated June 28, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic cake stand (style number 119) with a circular-shaped top, possessing a scalloped border, that is incorporated with and supported by a pedestal-like stand. It measures approximately 3 ¾ inches in height with a top diameter of 8 ¼ inches and bottom diameter of 4 ½ inches. It features a cake-shaped design on its top exterior with the phrases “Sweet Things in Life,” “Fresh from the Kitchen,” and “Sweet as Pie” imprinted around the base of the stand. The applicable subheading for this ceramic cake stand, style number 119, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china: other, 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