K86697 K8 Ruling Active

The tariff classification of a ceramic soap dish from Hong Kong

Issued June 10, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

The subject article, item #37361RAW, is a sleigh-shaped ceramic soap dish with a snowflake design. The article measures approximately six inches in length by three inches in width. In your presentation, you ask whether the ceramic soap dish should be classified as a ceramic article or as a festive article due to its whimsical appearance. The sleigh-shaped ceramic soap dish is not considered a festive article. It is not a symbol of Christmas and not limited in use to Christmas.

CBP rationale

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

Full text

NY K86697 June 10, 2004 CLA-2-69:RR:NC:1:126 K86697 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Todd D. Bulmash Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of a ceramic soap dish from Hong Kong Dear Mr. Bulmash: In your letter dated May 27, 2004, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, item #37361RAW, is a sleigh-shaped ceramic soap dish with a snowflake design. The article measures approximately six inches in length by three inches in width. In your presentation, you ask whether the ceramic soap dish should be classified as a ceramic article or as a festive article due to its whimsical appearance. The sleigh-shaped ceramic soap dish is not considered a festive article. It is not a symbol of Christmas and not limited in use to Christmas. The applicable subheading for the ceramic soap dish will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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