H82488 H8 Ruling Active

The tariff classification of a ceramic bathroom set from China.

Issued June 29, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

Its exterior features dozens of variously sized raised red polka dots around the depiction in relief of the cartoon character Betty Boop. a four-footed bathtub-shaped soap dish, item number 6842, that measures approximately 6 ¼ inches long by 4 ¼ inches high. It features at one end the three-dimensional head and arms of the cartoon character Betty Boop surrounded by bubbles with the adjacent top receptacle area designed for the insertion of soap. a toothbrush holder, item number 6843, that measures about 4 inches in height with a top diameter of 2 ¾ inches. It possesses four top round-shaped openings for the insertion of toothbrushes and a similarly sized bottom aperture for water drainage. It also features a drape-like exterior with the raised depiction of the cartoon character Betty Boop.

CBP rationale

The applicable subheading for this ceramic bathroom set will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, other than of porcelain or china: other.

Full text

NY H82488 June 29, 2001 CLA-2-69:RR:NC:2:227 H82488 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Jack Kilmartin Yamato Customs Brokers U.S.A., Inc. 377 Oyster Point Blvd., Ste. 15 So. San Francisco, CA 94080 RE: The tariff classification of a ceramic bathroom set from China. Dear Mr. Kilmartin: In your letter dated June 8, 2001, on behalf of Westland Giftware, Inc., you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following articles of a ceramic (non-porcelain) bathroom set: a tumbler, item number 6841, that measures about 4 ¼ inches high with an open top diameter of 2 ¾ inches. Its exterior features dozens of variously sized raised red polka dots around the depiction in relief of the cartoon character Betty Boop. a four-footed bathtub-shaped soap dish, item number 6842, that measures approximately 6 ¼ inches long by 4 ¼ inches high. It features at one end the three-dimensional head and arms of the cartoon character Betty Boop surrounded by bubbles with the adjacent top receptacle area designed for the insertion of soap. a toothbrush holder, item number 6843, that measures about 4 inches in height with a top diameter of 2 ¾ inches. It possesses four top round-shaped openings for the insertion of toothbrushes and a similarly sized bottom aperture for water drainage. It also features a drape-like exterior with the raised depiction of the cartoon character Betty Boop. The applicable subheading for this ceramic bathroom set will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, other than of porcelain or china: other. The rate of duty will be 6 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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