L85236 L8 Ruling Active

The tariff classification of a ceramic pet bowl kit from China

Issued June 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

The submitted sample, “My Pet’s Bowl” – item number 4777, is a kit consisting of one 7” ceramic (non-porcelain) bowl, eight non-toxic pots of paint, one paint brush, two tin heart-shaped “Best Friend” charms, design stencils and an instruction booklet, all packed together for retail sale. The premise of the kit is for children to decorate with paint the exterior surface of the pet bowl with their own designs. The kit is a “set” for tariff classification purposes with the essential character imparted by the ceramic pet bowl.

CBP rationale

The applicable subheading for the ceramic pet bowl 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.

Full text

NY L85236 June 17, 2005 CLA-2-69:RR:NC:1:126 L85236 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a ceramic pet bowl kit from China Dear Ms. Massey: In your letter dated May 25, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The submitted sample, “My Pet’s Bowl” – item number 4777, is a kit consisting of one 7” ceramic (non-porcelain) bowl, eight non-toxic pots of paint, one paint brush, two tin heart-shaped “Best Friend” charms, design stencils and an instruction booklet, all packed together for retail sale. The premise of the kit is for children to decorate with paint the exterior surface of the pet bowl with their own designs. The kit is a “set” for tariff classification purposes with the essential character imparted by the ceramic pet bowl. The applicable subheading for the ceramic pet bowl 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. 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 →