The tariff classification of a ceramic bathroom set from China

NY L80375 November 19, 2004 CLA-2-69:RR:NC:1:126 L80375 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Yvonne M. Richardson The Millwork Trading Co., Ltd. 1372 Broadway 2nd Floor New York, NY 10018 RE: The tariff classification of a ceramic bathroom set from China Dear Ms. Richardson: In your letter dated October 21, 2004, on behalf of your client, you requested a tariff classification ruling. Representative samples of the items you wish to import were submitted and will be returned to you as requested. The subject merchandise, style number 140989, is a bathroom set consisting of a ceramic soap dish, a ceramic tumbler, a ceramic toothbrush holder and a lotion dispenser on a glass shelf. You stated in your letter that all of these articles are packaged together for retail sale as a set at the time of importation. The oblong-shaped soap dish is composed of white ceramic (stoneware) glued to a wooden base. The measurements are approximately 5 inches x 3 ½ inches. The tumbler is composed of white ceramic (stoneware) glued to a wooden base. It is nearly rectangular with rounded corners; the measurements are 4 ½ inches in height x 2 ¾ inches in diameter at the top. The toothbrush holder is composed of white ceramic (stoneware) glued to a wooden base. The article is designed with wooden slots on top to accommodate multiple toothbrushes. The measurements are 4 ½ inches in height x 2 ¾ inches in diameter at the top. The lotion dispenser measures approximately 5 ½ inches in height and is composed of the same material as the other articles. The glass shelf measures approximately 16 inches in length x 5 inches in width. The article includes wooden mounting brackets. The essential character of this set is imparted by the ceramic soap dish, the ceramic tumbler and the ceramic toothbrush holder. The applicable subheading for the ceramic bathroom set - style number 140989 - 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