The tariff classification of a ceramic dipping set from China

NY K88359 August 23, 2004 CLA-2-69:RR:NC:1:126 K88359 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Craig VerPault Barthco International, Inc. Maritime Center 1 2200 Broening Highway Suite 200 Baltimore, MD 21224 RE: The tariff classification of a ceramic dipping set from China Dear Mr. VerPault: In your letter dated July 29, 2004, on behalf of your client, CVS/Pharmacy, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The submitted sample, which is identified as item number 275235, is a 5 piece ceramic dipping set. The set includes a ceramic (non-porcelain) oil pitcher with metal pouring spout and 4 small ceramic (non-porcelain) serving bowls. All of the ceramic items are painted with a grapevine motif. The oil pitcher measures approximately eight inches in height and one inch in diameter at the top opening. A removable metal pouring spout measuring 2 inches in height and 1/4 inch in diameter at the top is included with the pitcher. Each ceramic bowl measures approximately 4 inches in diameter and 1 inch in depth. The applicable subheading for the 5 piece ceramic dipping set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division