The tariff classification of a ceramic soap dish, three porcelain mugs and a ceramic tea bag dispenser from China

NY L85060 June 17, 2005 CLA-2-69:RR:NC:1:126 L85060 CATEGORY: Classification TARIFF NO.: 6912.00.5000, 6911.10.4500, 6912.00.4810 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a ceramic soap dish, three porcelain mugs and a ceramic tea bag dispenser from China Dear Ms. Marcoux: In your letter dated May 17, 2005, you requested a tariff classification ruling. Photographs depicting the items you wish to import were submitted with your ruling request. You stated in your letter that all of your products mentioned in this ruling will be marketed and sold to individual consumers. Item #50490 is described in your letter as a “Scallop Shell Soap Saver”. The article is a scallop-shaped ceramic (non-porcelain) hand-painted soap dish. It is cream-colored with the slightest hint of salmon. The soap dish has two small posts that help prevent the soap from sliding into the sink. The overall measurements are approximately 5 ¾ inches in length x 5 ½ inches in width x 2 ¾ inches in depth. The applicable subheading for the ceramic (non-porcelain) soap dish 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: tableware and kitchenware: other: other: other. The rate of duty will be 6 percent ad valorem. Item number 28930 - “Hunter’s”, item number 28932 - “Fisherman’s” and item number 28934 - “Golfer’s, are described in your letter as three porcelain “Excuses” mugs. The exterior surface of each mug features humorous sayings relating to the specific activity. Each mug has a volume capacity of 8 fluid ounces. The applicable subheading for the three porcelain mugs will be 6911.10.4500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: other: other: mugs and other steins. The rate of duty will be 14 percent ad valorem. Item #50820 is described in your letter as a “Charming Tea Bag Dispenser”. The article is a hand-painted ceramic (non-porcelain) tea bag dispenser. It is pale yellow with blue stripes and is decorated with a teacup knob atop its lid. It can hold approximately 16 tea bags. The overall measurements are approximately 3 3/8 inches in length by 3 3/8 inches in width by 5 3/8 inches in height. The applicable subheading for the ceramic (non-porcelain) tea bag dispenser 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: suitable for food or drink contact. 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