The tariff classification of a ceramic dipping bowl from China

NY L85412 June 17, 2005 CLA-2-69:RR:NC:1:126 L85412 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Cathy Bonadonna Bed Bath & Beyond Procurement Co., Inc. 110 Bi-County Boulevard Suite 114 Farmingdale, NY 11735 RE: The tariff classification of a ceramic dipping bowl from China Dear Ms. Bonadonna: In your letter dated June 2, 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, designated in your letter as “Touchdown Dip Bowl with Spreader” – sku number 13799415, consists of a hand-painted ceramic (earthenware) dip bowl in the shape of a football and a stainless steel spreader with three polyresin miniature footballs as the handle. The measurements of the dip bowl are 6.75 inches in length by 4.5 inches in width by 2 inches in height. You indicated in your letter that the dip bowl and spreader will be imported together and sold as a set. The essential character of this set is imparted by the ceramic bowl. The applicable subheading for the ceramic (earthenware) dip bowl with stainless steel spreader will be 6912.00.4810, 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: 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