The tariff classification of ceramic novelty serving dishes from China.

NY H80302 May 23, 2001 CLA-2-69:RR:NC:2:227 H80302 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Donna M. Dion CVS, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of ceramic novelty serving dishes from China. Dear Ms. Dion: In your letter dated April 27, 2001, you requested a tariff classification ruling. The merchandise is being returned as requested in noting one sample was received in a broken condition. The two samples submitted consist of the following ceramic novelty dishes: item numbers 116794 (A) and 116794 (B) are shallow bowl-shaped multipurpose serving dishes measuring approximately 4 to 4 ½ inches high with a diameter of 7 inches and possessing a comical spider-like and black cat-shaped figure, respectively, incorporated at one end. Although this merchandise is being marketed as a Halloween item, it is not considered to be a festive article for tariff purposes. The applicable subheading for these ceramic serving bowls will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…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