L81783 L8 Ruling Active

The tariff classification of a two-tiered ceramic server from China

Issued January 7, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4100

Headings: 6912

Product description

A photograph depicting the item you wish to import was submitted with your ruling request. The subject article is described as “Lighthouse Serving Tray w/Tealight” - item number 28720. The item, which resembles a lighthouse, is a two-tiered ceramic server consisting of two ceramic (dolomite) serving plates with a removable tealight holder top. The tealight holder can accommodate a 1 ¾” diameter tealight candle. Each ceramic plate measures approximately 8” in diameter and 6 ¼” in diameter. The overall measurements are 8” in length by 8” in width by 10 ½” in height. According to the information that was submitted with your letter, the article will be used to serve cookies, hors d’oeuvres and assorted snacks.

CBP rationale

The applicable subheading for the two-tiered ceramic server will be 6912.00.4100, 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: tiered servers.

Full text

NY L81783 January 7, 2005 CLA-2-69:RR:NC:1:126 L81783 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a two-tiered ceramic server from China Dear Ms. Marcoux: In your letter dated December 23, 2004, you requested a tariff classification ruling. A photograph depicting the item you wish to import was submitted with your ruling request. The subject article is described as “Lighthouse Serving Tray w/Tealight” - item number 28720. The item, which resembles a lighthouse, is a two-tiered ceramic server consisting of two ceramic (dolomite) serving plates with a removable tealight holder top. The tealight holder can accommodate a 1 ¾” diameter tealight candle. Each ceramic plate measures approximately 8” in diameter and 6 ¼” in diameter. The overall measurements are 8” in length by 8” in width by 10 ½” in height. According to the information that was submitted with your letter, the article will be used to serve cookies, hors d’oeuvres and assorted snacks. The applicable subheading for the two-tiered ceramic server will be 6912.00.4100, 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: tiered servers. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →