L80880 L8 Ruling Active

The tariff classification of a ceramic plate from China

Issued December 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4890

Headings: 6912

Product description

Sample is being returned as requested. The submitted sample, CVS item number 306235, is a round-shaped, ceramic (dolomite) plate measuring approximately six inches in diameter and one inch in height. The raised rim of the plate is decorated with a green and yellow border and white flowers on a light blue background. The center of the plate, which measures approximately four inches in diameter, is white. Although you describe this product as a candle plate, it is a type of article that can be used to hold a variety of items.

CBP rationale

The applicable subheading for the ceramic (dolomite) plate will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china…tableware and kitchenware: other: other: other.

Full text

NY L80880 December 3, 2004 CLA-2-69:RR:NC:1:126 L80880 CATEGORY: Classification TARIFF NO.: 6912.00.4890 Mr. Craig VerPault CVS/Pharmacy 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a ceramic plate from China Dear Mr. VerPault: In your letter dated November 9, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. Sample is being returned as requested. The submitted sample, CVS item number 306235, is a round-shaped, ceramic (dolomite) plate measuring approximately six inches in diameter and one inch in height. The raised rim of the plate is decorated with a green and yellow border and white flowers on a light blue background. The center of the plate, which measures approximately four inches in diameter, is white. Although you describe this product as a candle plate, it is a type of article that can be used to hold a variety of items. The applicable subheading for the ceramic (dolomite) plate will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china…tableware and kitchenware: other: other: other. 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

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