The tariff classification of ceramic tableware from China.

NY G84258 November 29, 2000 CLA-2-69:RR:NC:2:227 G84258 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Helen M. Cousineau Rodriguez, O’Donnell, Fuerst, Gonzalez & Williams Attorneys and Counsellors at Law 1710 Rhode Island Ave., NW, Tenth Floor Washington, DC 20036 RE: The tariff classification of ceramic tableware from China. Dear Ms. Cousineau: In your letter dated November 6, 2000, on behalf of The Boyds Collection Ltd., you requested a tariff classification ruling. The subject merchandise consists of the following ceramic tableware: a ceramic coffee/teapot that depicts a three-dimensional representation of a snowman/bear, referred to as the “snowbear,” and measures about 9 inches long from handle to spout, 6 inches wide at its center, and 9 inches high. Its body is decorated with a dark red and blue-checkered scarf, green mittens, and a green hat with brown border. It features a detachable lid, representing the head, as well as a functional spout representing the scarf. It also possesses snowflake-shaped buttons and a heart on its chest. It is stated to be valued at $52.20 per dozen. a ceramic creamer, similarly constructed to the aforementioned coffee/teapot, that measures about 5 ½ inches long from handle to spout, 3 ½ inches wide at its center, and 6 inches high. It is stated to be valued at $23.04 per dozen. a ceramic sugar that depicts a three-dimensional representation of a snowbear measuring about 6 ½ inches high by 4 inches in diameter. It is decorated with a dark red and blue-checkered scarf, green mittens, and a dark red hat with brown border. Its body is decorated with snowflake buttons and a heart on its chest. It features a detachable lid, representing the head, and possesses an indentation at the posterior that is designed to hold a ceramic spoon decorated at its top end with a small, two-dimensional snowbear face. It is stated to be valued at $29.40 per dozen. an oval-shaped ceramic platter, measuring about 15 inches by 12 inches, that is decorated with a two-dimensional snowbear motif that encircles its rim. It is stated to be valued at $82.20 per dozen. The applicable subheading for the ceramic tableware, consisting of the coffee/teapot, creamer, sugar, and platter, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…platters or chop dishes valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 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