The tariff classification of a ceramic plate from China

NY L84275 May 16, 2005 CLA-2-69:RR:NC1:126: L84275 CATEGORY: Classification TARIFF NO.: 6911.10.8010; 6912.00.4810 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ceramic plate from China Dear Mr. Stinson: In your letter, dated April 11, 2005, you requested a tariff classification ruling regarding a ceramic plate (XHW), item # 941284 (15067RTA). A sample of the item was submitted with your ruling request. Our office received the sample in a broken condition. The product is designed in the shape of a snowman. It is divided into three sections. In your letter you indicated that the dimensions of the article are 6.5 inches by 9.55 inches by 16.2 inches. The information submitted with your ruling request did not indicate the type of ceramics that comprises the article. In a telephone conversation with this office you indicated that this product will be sold at retail to individual consumers. In your letter you stated your opinion that the item should be classified as a tidbit dish in subheading 6912.00.41, Harmonized Tariff Schedule of the United States (HTS). However, this article is larger than the type of product regarded as a tidbit dish. Based on its size, it could not be classified as a tidbit dish. Therefore, subheading 6912.00.41, HTS, is not applicable. When the article consists of porcelain or china, the applicable subheading for this plate in the shape of a snowman will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 20.8 percent ad valorem. When the article consists of a type of ceramics other than porcelain or china, the applicable subheading for this plate in the shape of a snowman will be 6912.00.4810, 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: 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