J89134 J8 Ruling Active

The tariff classification of ceramic salt and pepper shakers with tray from China.

Issued October 1, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4100

Headings: 6912

Product description

The subject merchandise, based on the submitted information, is a ceramic (stoneware) composite good, item number 101097, that consists of the following: a bird (chickadee)-shaped salt shaker measuring 2 ½ inches in height; a bird (cardinal)-shaped pepper shaker measuring 3 ½ inches in height; and a tray embossed with the motif of leaves and holly berries and incorporated with two indentations for the insertion of the shakers. It is noted that the essential character of this composite good is imparted by the salt and pepper shakers.

CBP rationale

The applicable subheading for these ceramic salt and pepper shakers with tray 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…other…salt and pepper shaker sets.

Full text

NY J89134 October 1, 2003 CLA-2-69:RR:NC:2:227 J89134 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Heather Turnipseed Tender Heart Treasuries, Ltd. 10917 Harry Watanabe Parkway Omaha, NE 68128 RE: The tariff classification of ceramic salt and pepper shakers with tray from China. Dear Ms. Turnipseed: In your letter dated September 10, 2003, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a ceramic (stoneware) composite good, item number 101097, that consists of the following: a bird (chickadee)-shaped salt shaker measuring 2 ½ inches in height; a bird (cardinal)-shaped pepper shaker measuring 3 ½ inches in height; and a tray embossed with the motif of leaves and holly berries and incorporated with two indentations for the insertion of the shakers. It is noted that the essential character of this composite good is imparted by the salt and pepper shakers. You state that this merchandise should be classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…other articles for Christmas festivities…other, other. However, since the holly berry motif does not limit this functional article to use only during the Christmas season, consideration of classification under subheading 9505.10.5020, HTS, is precluded. The applicable subheading for these ceramic salt and pepper shakers with tray 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…other…salt and pepper shaker sets. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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