The tariff classification of a two-tiered ceramic server from China
Issued July 11, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4100
Headings: 6912
Product description
The sample is being returned to you. The submitted sample, designated in your letter as “Two-Tier Stoneware Tidbit Dish” – item number 321379, is a two-tiered ceramic (stoneware) server consisting of two ceramic serving plates, a large plate measuring 10 ½ inches on the bottom and a smaller plate measuring 8 inches on the top. A metal rod with a round handle on top is inserted through each plate and held in place by a screw. Each plate is white and is decorated with hand-painted holly berries with leaves and a red ribbon around its perimeter.
CBP rationale
The applicable subheading for the two-tiered ceramic server will be 6912.00.4100, 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: tiered servers.
Full text
NY L85946 July 11, 2005 CLA-2-69:RR:NC:1:126 L85946 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Joanne Harmon CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a two-tiered ceramic server from China Dear Ms. Harmon: In your letter dated June 21, 2005, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The sample is being returned to you. The submitted sample, designated in your letter as “Two-Tier Stoneware Tidbit Dish” – item number 321379, is a two-tiered ceramic (stoneware) server consisting of two ceramic serving plates, a large plate measuring 10 ½ inches on the bottom and a smaller plate measuring 8 inches on the top. A metal rod with a round handle on top is inserted through each plate and held in place by a screw. Each plate is white and is decorated with hand-painted holly berries with leaves and a red ribbon around its perimeter. You stated in your letter that the article will be used to hold appetizers and/or snacks. The applicable subheading for the two-tiered ceramic server will be 6912.00.4100, 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: tiered servers. The rate of duty will be 3.9 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
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