L82295 L8 Ruling Active

The tariff classification of a ceramic (dolomite) tissue box and a ceramic (porcelain) trinket box from China

Issued February 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000, 6913.10.5000

Headings: 6912, 6913

Product description

You indicated that the “Butler Tissue Box Cover” is made of dolomite ceramics. It measures approximately 11 inches by 5.5 inches. The product is a tissue box cover that includes a three-dimensional representation of a character’s head (the “butler’s head”). This head projects out from the body of the article and functions as a tissue dispenser. Tissues can be removed (one at a time) through the “butler’s nose.” You indicated that the “Cross Trinket Box” is made of porcelain. It measures approximately 5 inches by 3.75 inches by 1.5 inches. The product is a cross-shaped trinket box painted with a patchwork design of muted yellow, blue and red colors.

CBP rationale

The applicable subheading for the ceramic (dolomite) “Butler Tissue Box Cover #28880” will be 6912.00.5000, 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: other. The applicable subheading for the porcelain “Cross Trinket Box #28760” will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other.

Full text

NY L82295 February 18, 2005 CLA-2-69:RR:NC1:126: L82295 CATEGORY: Classification TARIFF NO.: 6912.00.5000; 6913.10.5000 Ms. Francine Marcoux Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a ceramic (dolomite) tissue box and a ceramic (porcelain) trinket box from China Dear Ms. Marcoux: In your letter, dated January 26, 2005, you requested a tariff classification ruling regarding two ceramic articles - “Butler Tissue Box Cover #28880” and “Cross Trinket Box #28760.” Photographs of the products were submitted with your ruling request. You indicated that the “Butler Tissue Box Cover” is made of dolomite ceramics. It measures approximately 11 inches by 5.5 inches. The product is a tissue box cover that includes a three-dimensional representation of a character’s head (the “butler’s head”). This head projects out from the body of the article and functions as a tissue dispenser. Tissues can be removed (one at a time) through the “butler’s nose.” You indicated that the “Cross Trinket Box” is made of porcelain. It measures approximately 5 inches by 3.75 inches by 1.5 inches. The product is a cross-shaped trinket box painted with a patchwork design of muted yellow, blue and red colors. The applicable subheading for the ceramic (dolomite) “Butler Tissue Box Cover #28880” will be 6912.00.5000, 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: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the porcelain “Cross Trinket Box #28760” will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other. The rate of duty will be free. 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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